GST
Uttarakhand High Court Quashes GST Order After Authorities Ignored Adjournment Request While Assessee Was Abroad
The Uttarakhand High Court has quashed a Goods and Services Tax (GST) demand order passed against an assessee after the department ignored his request for adjournment on the ground that he was abroad at the relevant time. The petitioner had approached the Court challenging an order issued under Section 73 of the CGST/SGST Act, contending that the adjudicating authority proceeded...
Appellate Authority Must Consider Cess-Disclosure In Annual Return, 'No Negative Mandate' For Late-Filing: Calcutta High Court
The Calcutta High Court in a matter concerning non-disclosure of Cess in monthly return GSTR-3B which came to be rectified by filing annual return in GSTR-09, has set aside appellate order. The High Court has directed the Authority to revisit the matter and consider subsequent rectification in GSTR-09 of initial error of non-disclosure. In an order dated November 26, 2025 the...
ITC Cannot Be Denied For Non-Filing Of TRAN-1 Due To Transition Issues When GST Regime Came Into Effect: Delhi High Court Allows Credit Of ₹99 Lakh
The Delhi High Court held that legitimate transactional Input Tax Credit (ITC) cannot be denied when the assessee was unable to file TRAN-1 due to a GST portal glitch during the shift to the GST regime. The bench noted that since the form could not be filed in time, the distribution could not take place as per Rule 39(1)(a) of the CGST Rules within one month.Rule 39(1)(a) of the Central Goods...
CGST Act | Gauhati High Court Reads Down S.16(2)(aa); Says ITC Can't Be Denied To Bona Fide Buyer For Supplier's Default
The Gauhati High Court has held that Input Tax Credit (ITC) cannot be denied to a bona fide purchaser merely because the supplier failed to upload invoice details in Form GSTR-1, and has read down Section 16(2)(aa) of the CGST Act and AGST Act to protect genuine taxpayers. A Division Bench comprising Chief Justice Ashutosh Kumar and Justice Arun Dev Choudhury disposed of a writ...
PVC Raincoats Classified As Plastic Articles And Not Textile Apparel, Attract 18% GST: Gujarat AAR
The Gujarat Authority for Advance Ruling (AAR) has ruled that PVC raincoats are to be treated as plastic articles and not textile apparel, and therefore attract 18% GST. The ruling came on an application filed by a Gujarat-based manufacturer of PVC and plastic raincoats. The applicant had sought clarity on whether PVC raincoats should be taxed at 5% as apparel or at 18% as articles...
Subway Franchisee Hiked Base Prices To Neutralise ITC Loss, Amounted To Profiteering; 18% Interest Can't Apply Retrospectively: GSTAT
The Goods and Services Appellate Tribunal (GSTAT), Anti Profiteering Division at Delhi has held that Franchisee of Subway Systems profiteered in respect of restaurant services by increasing base price of the products to offset loss of Input Tax Credit (ITC). In an order dated December 02, 2025 the Single Bench of Justice (Retd.) Dr. Sanjaya Kumar Mishra (President) has accepted the...
Logistics Operator Can Charge GST At 5% For Transporting Empty Containers By Rail, ITC Inadmissible: Gujarat AAR
The Gujarat Authority for Advance Ruling (AAR) has held that GST at 5% was applicable for transportation of empty containers by rail, but without Input Tax Credit (ITC) and same would be covered by general entry (i) at Serial No. 09 viz. Transport of goods by rail (other than services specified at item no. (iv)). The Gujarat AAR comprising Mr. Vishal Malani (Member- Central Tax) and...
S.62 CGST Act | Filing Pending Returns Automatically Withdraws Best-Judgment Assessment: Andhra Pradesh High Court
The Andhra Pradesh High Court has held that a best judgment assessment passed under Section 62 of the Central Goods and Services Tax Act, 2017 stands deemed withdrawn once the registered dealer files the pending returns along with payment of tax and applicable late fee, even if such returns are filed beyond the initially prescribed period. A Division Bench comprising...
Madras HC Quashes SCNs Against Apollo Tyres & MRF; Says S.74 GST Act Cannot Be Invoked When Tax Was Paid Voluntarily
The Madras High Court has quashed Show Cause Notices issued to Apollo Tyres Limited and MRF Limited alleging wrongful availment of Input Tax Credit (ITC) for the composite supply of Tyres, Tubes and Flaps (TFF) since tax difference was paid voluntarily. In twin judgments dated November 28,2025, Justice Krishnan Ramasamy examined if Show Cause Notice had fulfilled the ingredients...
GST Demand Cannot Exceed Amount Mentioned In Show Cause Notice: J&K&L High Court
The Jammu & Kashmir and Ladakh High Court has held that a tax demand under GST cannot exceed the amount mentioned in the show cause notice and that doing so violates basic principles of fairness. The Division Bench of Justice Sanjeev Kumar and Justice Sanjay Parihar set aside a GST demand raised against a goods transport agency (GTA), after finding that the final demand was...
Paddy Is An Agricultural Produce, No GST Leviable On Rent Received For Its Storage: Tamil Nadu AAR
The Tamil Nadu Authority for Advance Ruling (AAR) has ruled that rent received for letting out a godown to store paddy does not attract Goods and Services Tax (GST), as paddy qualifies as an agricultural produce. The ruling was passed on an advance ruling application filed by M/s Lena Modern Rice Mill, owned by Lakshmanan Sivalingam, which had rented out its premises for use as...
Non-Monetary Benefits From Manufacturer “Promotional” In Nature, Taxable Under GST: Tamil Nadu AAR
The Tamil Nadu Bench of Authority for Advance Ruling (AAR), comprising C. Thiyagarajan (CGST Member) and B. Suseel Kumar (SGST Member), has held that non-monetary benefits such as gifts, perquisites, and tour packages received by a dealer from a manufacturer amount to consideration for “support services” and are exigible to Goods and Services Tax (GST). A wholesale and retail...