Goods and Services Tax

Writ jurisdiction yields to statutory appeal where jurisdictional error and natural justice breach are not clearly established.
Case-Laws
GST
Availability of an efficacious statutory appeal barred writ interference against an order under the CGST Act where the challenge depended on reassessment of the show-cause notice, record and findings on wrongful ITC availment, fraud, wilful misstatement and suppression. The Court held that such factual and merits-based objections did not show that the proceedings were wholly without jurisdiction, and any alleged error in the officer's conclusions had to be tested in appeal. It also found no patent breach of natural justice, since notice and opportunity to respond were afforded and the order dealt with the objections raised. The writ petition was dismissed, with liberty to file a statutory appeal within four weeks.
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Parallel GST proceedings require the same subject matter; distinct periods and allegations kept the later action valid.
Case-Laws
GST
Parallel GST proceedings are barred only when both actions concern the same subject matter, meaning the same tax liability, facts, contravention and period. Here, the later Section 74 proceedings related to Financial Year 2018-2019 and alleged wrongful availment of input tax credit on goods-less invoices, while the earlier Section 73 action concerned Financial Year 2019-2020 and different return discrepancies; the bar under Section 6(2)(b) therefore did not apply and the proceedings were maintainable. The Court also found that the impugned order had considered the taxpayer's reply, so there was no breach of natural justice. The writ petition was dismissed, with liberty to pursue the statutory appeal.
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Effective personal hearing is mandatory on request; lack of prior notice vitiated the adjudication order for breach of natural justice.
Case-Laws
GST
Failure to grant an effective personal hearing after a specific request vitiated the adjudication order for breach of natural justice. The HC held that under Section 75(4), once a hearing is sought, it becomes mandatory, and the date of hearing must be separately intimated in advance. A mere statement in the order that the petitioner was heard on the same day its reply was filed was insufficient, especially where the show-cause notice only called for a reply and did not inform that oral hearing would also occur then. The adjudication was therefore set aside, with liberty to the authority to give due notice, hear the petitioner afresh, and pass a fresh order.
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Service tax demand on Form 26AS data alone fails where taxability and extended limitation are not lawfully established.
Case-Laws
GST
Service tax demand cannot rest on Form 26AS alone; taxability must be determined under the governing statute, and receipts reflected in income tax data do not by themselves establish liability. The Court held the demand unsustainable because the authority failed to examine the nature of services and did not make a lawful finding that the services were taxable. It also held that the extended limitation under the proviso to Section 73(1) requires a conclusive finding of fraud, suppression or intent to evade, which was absent; the extended period was therefore invalid and the proceedings unauthorized. The writ petition remained maintainable despite an alternative remedy because the challenge disclosed a jurisdictional error apparent on the record.
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Proof of actual GST payment required before reimbursement claim can be examined under a government contract.
Case-Laws
GST
Entitlement to reimbursement of differential GST under a government contract was not decided on merits. The Court accepted the respondents' position that a mere assertion of tax payment was insufficient and that supporting documents evidencing actual payment or deposit of GST were required. It directed the petitioner to furnish proof of GST payment and ordered the respondents to examine the reimbursement claim and pass a reasoned decision in accordance with law within the stipulated time. No final adjudication was made on the substantive right to reimbursement.
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Unconstitutional tax levy refund attracts compensatory interest from deposit date until refund, with statutory refund limits inapplicable.
Case-Laws
GST
Where tax is collected under a levy later struck down as unconstitutional, the claim for return of the amount is not governed by the ordinary refund limitations in Sections 54 and 56. The Court treated the money as wrongfully retained by the State and rejected the revenue's objection based on the statutory refund scheme. It further held that interest is compensatory and payable for the period during which the taxpayer was deprived of the use of the money. Interest was therefore directed at 6% per annum from the date of deposit until the date of refund, and the order denying interest was set aside.
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Natural justice breached when benchmark yield was fixed on undisclosed material; assessment orders were set aside and remanded.
Case-Laws
GST
Non-disclosure of the material used to fix a benchmark yield at 94.5% violated natural justice because the assessee had repeatedly sought the source and basis of that figure, including in representations and at personal hearing, but was not furnished any reply or supporting record. The High Court held that an assessment founded on undisclosed material denies an effective opportunity to object and amounts to denial of a proper hearing. The impugned assessment orders were set aside and the matter was remanded for disclosure of the relied-upon material, receipt of objections, and fresh orders after adequate opportunity.
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Transitional input tax credit under Section 140 cannot be denied by reading Section 140(5) to override pre-appointed-day credit carry forward.
Case-Laws
GST
Section 140 permits carry forward of eligible CENVAT credit into the GST regime where the credit is reflected in the return for the period ending immediately before the appointed day, and Section 140(5) does not negate that entitlement; it only extends credit availability for specified post-appointed-day receipt situations. The authority's view that pre-appointed-day credit could not transition was based on a reading of the provision and was unsustainable. The High Court set aside the order reversing the transitioned credit and directed consequential proceedings to be completed expeditiously.
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Writ maintainability and statutory pre-deposit: High Court sent the dispute to the functional appellate tribunal.
Case-Laws
GST
A writ petition may be entertained when the statutory appellate forum is not constituted or functional, but only to avoid leaving the aggrieved party remediless. Once the appellate forum became functional and the appeal period was extended through the notified mechanism, the writ court declined to keep the matter pending and left the dispute to the Tribunal. The earlier non-functioning of the forum did not waive the statutory pre-deposit condition for a second appeal. The petitioner was directed to file the statutory appeal before the GST Appellate Tribunal within the prescribed timeline after complying with the required deposit, without any examination of the merits of the first appellate order.
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Biodegradable bag classification turns on material and actual biodegradability; concessional GST applies only if the bags are truly biodegradable.
Case-Laws
GST
Biodegradable bag classification depends on constituent material: bags made of polymer or compostable plastics fall under Chapter 39, while bags made of paper fall under Chapter 48. The Authority declined to determine actual biodegradability or compostability, treating that as a scientific question outside its jurisdiction under Section 97(2). Entry No. 319 of Schedule I grants a 5% concessional rate for paper sacks/bags and biodegradable bags only if the goods are in fact biodegradable; if that condition is not met, the concessional entry does not apply and the general rate under the applicable Chapter 39 classification governs.
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Online coaching classified as training services, not OIDAR, making Rajasthan supplies intra-State for tax purposes.
Case-Laws
GST
Online training delivered through live and recorded digital platforms was classified as commercial training and coaching services under SAC 999293, because the supply was interactive, human-dependent, included live doubt-solving, structured guidance and printed study material, and was not mere online information access or retrieval. For place of supply, training services supplied to unregistered persons are governed by the location where the services are actually performed; since the coaching, technical infrastructure, faculty, content development, administration and dispatch of study material were all based in Rajasthan, the services were actually performed there. The supplies were therefore intra-State and taxable to CGST and Rajasthan SGST, not IGST, even where students were outside Rajasthan.
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GSTAT Delhi State Bench begins operations, with appeals now to be filed under the prescribed tribunal procedure rules.
Circulars
GST – States
The Goods and Services Tax Appellate Tribunal, Delhi State Bench has commenced operations at its temporary address in New Delhi and will exercise jurisdiction over all districts in the NCT of Delhi as notified. Appeals under the CGST Act, 2017 and the relevant State GST Act arising from that jurisdiction must now be instituted before this Bench and filed in accordance with the GSTAT Procedure Rules, 2025, especially Chapter III governing institution of appeals. The notice also directs stakeholders to the GSTAT portal for e-filing guidance, procedure rules and presidential orders, and provides support channels for filing difficulties.
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Anticipatory bail denied in GST fake invoice fraud, as prima facie evidence showed organised economic offence and central roles.
Case-Laws
GST
Anticipatory bail was refused in a CGST fake-invoice and fraudulent input tax credit investigation, as the HC found prima facie material showing an organised economic offence and the applicants' central role in it. The Court relied on bank records, GST portal material and electronic communications, not merely witness statements, to conclude that one applicant led GST operations and finances while the other facilitated circulation of invoices. Emphasising that economic offences require stricter scrutiny and that non-compoundable GST offences reflect legislative seriousness, the Court held that ongoing investigation and possible custodial interrogation justified denial of pre-arrest protection.
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Statutory refund entitlement with interest cannot be delayed by administrative excuses, the HC held under the JVAT Act.
Case-Laws
GST
The HC held that excess tax had to be refunded under the JVAT Act, 2005, and that a dealer entitled to refund was also entitled to simple interest at 6% per annum after ninety days from the refund application until actual payment. Once the earlier challenge had ended, including dismissal of the Special Leave Petition, the Department was bound to process and release the refund. Administrative excuses such as vacancy or deputation of officers were held legally untenable and could not justify continued delay or defeat the statutory refund entitlement. The Commissioner was directed to ensure release of the refund with interest within the time fixed by the Court.
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Writ jurisdiction may restore a delayed GST appeal where limitation bars condonation and business livelihood is affected.
Case-Laws
GST
Writ jurisdiction can be used to restore a GST appellate remedy where the statutory condonation limit prevents consideration of a delayed appeal, if the delay is shown to arise from circumstances beyond the appellant's control. The Court treated cancellation of GST registration as affecting the ability to carry on business and livelihood, and found that refusal to hear the appeal on merits would cause grave prejudice. It therefore condoned the 720-day delay, set aside the order rejecting the appeal as time-barred, and directed the appellate authority to hear and decide the appeal on merits.
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GST assessment orders without a DIN are non-est; writ challenge remains maintainable despite an earlier time-barred appeal.
Case-Laws
GST
An assessment order issued under the GST regime without a Document Identification Number was treated as non-est and unsustainable, following the principle that a DIN is mandatory for validity. The Court also held that a writ petition challenging the original assessment remained maintainable even though the statutory appeal had been dismissed as time-barred, since the challenge was directed to the invalidity of the foundational order. The assessment order was set aside and the matter remanded to the Assessing Officer for fresh consideration in accordance with law, with exclusion of the intervening period for limitation purposes.
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Parallel GST adjudication barred where State and CGST notices overlap; State proceedings stayed until CGST adjudication concludes.
Case-Laws
GST
Parallel GST adjudication is barred where the same transactions are already the subject of earlier CGST proceedings and the overlap is undisputed. The Court held that, in view of Section 6 of the CGST Act, the State authority was required to verify the common GST portal record and consider the taxpayer's objection to overlapping show cause notices. Because the impugned order ignored that objection despite clear overlap, the State adjudication could not be sustained. The order was quashed, the State notice kept in abeyance, and the CGST authority was directed to complete adjudication before any further State action.
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Introduction of IMS Offline Tool
GST
Dated:- 23-4-2026

The Invoice Management System (IMS) was introduced on the GST portal from the October 2024 tax period enabling the taxpayers to take actions on invoices uploaded by their suppliers through GSTR-1, GSTR-1A, or IFF, including accepting, rejecting, or keeping such records pending in the system.

To continuously enhance the taxpayer convenience and facilitate ease of compliance, an IMS Offline Tool has now been introduced in the GST system. The said offline tool is based on MS excel making it easy to use by the taxpayers and it enables them to undertake actions on both individual as well as bulk invoices in an efficient manner.

For detailed advisory on the IMS offline tool:.

Thanks,

Team GSTN

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Document 1
«»

GIN GOODS AND SERVICES TAX NETWORK (A Government Enterprise)

Advisory for IMS Offline Tool on GST Portal

The Invoice Management System (IMS) was introduced on the GST portal

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B Offline Utility ITC01 Offline Tool

ITC03 Offline Tool ITC04 Offline Tool

GST ARA 01 – Application for Advance Ruling GSTR 4 Offline Tool

GSTR 6 Offline Tool With Amendments GSTR 11 Offline Tool

Refunds Offline Tools GSTR7 Offline Utility

GSTR8 Offline Tool SRM-I Offline Tool

SRM-II Offline Tool GSTR10 Offline Tool

GSTR-9 Offline Tool GSTR-9A Offline Tool

GSTR-9C Offline Tool GSTR-4 (Annual) offline tool

GST DRC-22A – Application for Objection to Provisional Attachment Order Reap Returns Offline Tool

TDS & TCS Credit Received Offline Tool IMS Offline Tool

Advisory for IMS Offline Tool on GST Portal

Page 1 of 5

«» GIN

GOODS AND SERVICES TAX NETWORK (A Government Enterprise)

. The tool will be downloaded as a zip file. Extract the zip file, enable the macros through the file properties and open the Excel utility.

Name

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IMS_Offline_Utility_V1.0 Properties ×

Today

General

Security

Deta

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Facilities

Dashboard Services – GST Law

Downloads +

Dashboard >

Returns > IMS Dashboard

Invoice Management System (IMS) Dashboard

Inward Supplies

Outward Supplies

ONLINE

OFFLINE

VIEW

Advisory for IMS Offline Tool on GST Portal

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«» GIN

GOODS AND SERVICES TAX NETWORK (A Government Enterprise)

Click on Download Json. Save the Json file on your system.

•

Help and Taxpayer Facilities e-Invoice News and Updates

Downloads – Search Taxpayer –

Dashboard Services –

GST Law

Dashboard > Returns >IMS Dashboard > Inward Supplies

Q Englis

Offline download and upload for IMS-Inward Supplies

Download

Upload

Download Data for IMS- Inward Supplies

GENERATE JSON FILE TO DOWNLOAD

BACK

2. Import downloaded Json File and Validate Sheet:

. Click on Open Downloaded IMS Json File in Home sheet.

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Goods and Services Tax – IMS Offline Tool v

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A

B2B B2BA

. Select the downloaded file from the online portal to auto-populate invoice data.

. Perform the following actions: -Accept/Reject/Pending/No Action -Add remarks (if applicable)

. Click on Validate Sheet button.

Validate Sheet

Go Home

Original Details

Invoice number – Invoice Date . GSTIN of supplier Trade Legal name . Invoice Details Status .

Invoice number + Invoice type Invoice Date + Invoice Value(?)

No Action

Accepted

Rejected Pending

:

B2BA

ECC .. + 4

B2B-DNA B2B-CN B2B-CNA ECO

Home

B2B-DN

B2B

Advisory for IMS Offline Tool on GST Portal

Page 3 of 5

«» GIN

GOODS AND SERVICES TAX NETWORK (A Government Enterprise)

3. Generate and Upload Json on GST Portal:

. Click on Generate Json File to Upload to create the Json.

Goods and Services Tax – IMS Offline Tool v1.0

GSTIN

To generate a ISON [.json] file with action taken in Offline Tool to upload on GST Portal

T

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ick on Upload Json to upload the generated file.

Search Taxpayer –

Help and Taxpayer Facilities

Dashboard

Services – GST Law

Downloads –

e-Invoice

News and Updates

Dashboard > Returns > IMS Dashboard > Inward Supplies

@ English

Offline download and upload for IMS-Inward Supplies

Download

Upload

No upload data available. x

Tor File will be created on the online portal for only those records which fail. Please download the error file and view it in the Offline tool to correct the same

Upload Data of IMS- Inward Supplies

File Upload

Choose File |No file chosen

BACK

Some important points/validations related to using offline tools are:

. The IMS offline tool follows the same validations and business rules as applicable on the IMS dashboard portal, including treatment of accepted, rejected, pending, and no-action records.

. If no changes are made on the records after importing the JSON file into the offline tool, the generated JS

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e-Invoice News and Updates

Dashboard . Returns . IMS Dashboard . Inward Supplies

O English

Offline download and upload for IMS-Inward Supplies

Download Upload

Your JSON file has been uploaded successfully. The validation process may take up to 15 minutes. Please revisit accordingly.

×

se system if found OK.

Upload Data of IMS- Inward Supplies

File Upload

Choose File No file chosen

Upload History

Date Time Reference id Status Error Report

03/04/2026 10:37:47 262ddbf6-d425-4cba-ab2f-8a13a5e21b48 Processed with Error Generate error report

03/04/2020 10:36:13 4d74ebbe-a76b-4c7a-9a3d-2983da903333 Processed NA

03/04/2026 10:14:23 cff150ff-b68e-4b5a-a2c8-543a4b54a881 Processed with Error Download error report

03/04/2026 10:12:57 f1079673-fba5-4548-b15a-313eb71/8300
Processed with Error Download error report

f1079673-fba5-4548-b15a-313eb71/8300

. Upon uploading this JSON file, these records will get incrementally added to the records

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Duplicate tax assessment orders quashed; ex parte assessment remanded for fresh hearing on equitable grounds.
Case-Laws
GST
HC held that two assessment orders could not survive for the same tax period and same discrepancies against the same assessee. One impugned order for 2021-2022 was therefore quashed as duplicative, while the Department was left free to proceed under the other order, which also covered an additional discrepancy. Separately, an ex parte assessment was set aside on equitable grounds because the assessee claimed lack of awareness of the notice after GST registration cancellation, the merits had been explained, and a substantial part of the disputed tax had already been recovered. That matter was remanded for fresh consideration with a direction to file reply and documents, and the bank attachment was lifted.
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Delayed IGST refund attracts statutory interest where refund entitlement has attained finality and payment comes after the prescribed period.
Case-Laws
GST
On a conjoint reading of Sections 54 and 56 of the CGST Act, delayed processing of a refund claim gives rise to statutory interest once the refund is paid beyond the prescribed period. The shipping bill assessment was treated as the refund application, and the petitioner's entitlement had attained finality after appellate orders were upheld and the Department's challenge failed. As the IGST refund was released only during pendency of the petition, Section 56 applied and interest was payable. The HC rejected the Department's plea that administrative delay or bona fide withholding displaced the statutory mandate, and allowed the writ petition with relief for interest on the belated refund.
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Effective service of GST show cause notice is essential; inadequate portal service justified setting aside adjudication and remand.
Case-Laws
GST
Effective service of a show cause notice is required before adverse GST adjudication can stand. The HC held that a notice uploaded only on the GST portal's Additional Notices Tab, before that tab became visibly accessible, did not amount to valid service in this case. As the petitioner was therefore denied a proper opportunity to file a reply and be heard, the adjudication order was set aside. The Court rejected the contention that a later reminder cured the defect, since it was tied to the same inadequately served notice. The matter was remitted for fresh adjudication after permitting a reply and granting personal hearing.
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Natural justice in GST adjudication led to setting aside of attachment, with fresh hearing made conditional on deposit
Case-Laws
GST
Provisional attachment of a bank account under GST was discussed in the context of alleged incorrect reporting of tax liability and excess input tax credit in GSTR-9. The Court noted that the petitioner had neither filed a reply to the show cause notice nor been granted a personal hearing, and treated the right to be heard as part of natural justice. Relief was balanced by requiring deposit of the entire demand before setting aside the adjudication order and allowing fresh reply and hearing. The consequential recovery measures and bank attachment were directed to be lifted, with merits left open for de novo adjudication.
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Natural justice in GST adjudication: denial of unrelied documents and cross-examination led to quashing and remand.
Case-Laws
GST
The HC held that an alternative appellate remedy is not an absolute bar to writ jurisdiction where breach of natural justice is alleged. Refusal to supply unrelied documents and allow cross-examination, despite earlier directions in proceedings under the same show cause notice, vitiated the adjudication against four petitioners; their GST and Compensation Cess demands were quashed and the matters remanded for fresh adjudication with documents, replies, hearing and cross-examination. A fifth petition was dismissed because the petitioner had not appeared before the adjudicating authority or sought those procedural safeguards, though liberty was reserved to pursue the statutory remedy.
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Regular bail in GST fraud allegations granted on prima facie assessment of the applicant's role and accusations.
Case-Laws
GST
Regular bail was granted in a GST fraud prosecution after the HC found, on a prima facie assessment of the FIR allegations and without examining the evidence in detail, that the applicant was a fit case for exercise of bail discretion. The Court accepted the role-based and nature-of-allegation submission and ordered release on bail subject to execution of a bond and surety on terms fixed by the trial court.
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Karnataka: Commercial Taxes Dept busts Rs 410 crore GST fraud network, arrests one
GST
Dated:- 22-4-2026
PTI
Bengaluru, Apr 22 (PTI) The Commercial Taxes Department on Wednesday said it has arrested a man involved in generating and routing fraudulent ITC across multiple states and has unearthed a GST fraud worth Rs 410 crore.

In a statement, the Commercial Taxes Department said its Enforcement Wing (south zone) arrested Mohammed Tauqeer (42) when he attempted to abscond.

“Mohammed Tauqeer has been arrested for his active role in floating bogus firms and facilitating large-scale fake Input Tax Credit transactions. The accused was produced before the Special Court for Economic Offences here, which remanded him to judicial

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scharge tax liabilities through ineligible ITC instead of cash payments, causing a significant loss to the government exchequer.

“The financial magnitude attributable to this network is Rs 410 crore in fraudulent transactions involving wrongful ITC of Rs 102.5 crore,” the department said.

The statement said the modus operandi adopted by the accused reflects a well-structured and evolving pattern, involving frequent creation and cancellation of GST registrations within short durations, continuous changes of mobile numbers and bank accounts, operation through multiple-layered entities, and functioning in isolated silos to evade detection.

The accused are originally from Chittoor in Andhra Pradesh, with Mohammed Tauqeer currently

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