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that a best judgment assessment passed under Section 62 of the Central Goods and Services Tax Act, 2017 stands deemed withdrawn once the registered dealer files the pending returns along with payment of tax and applicable late fee, even if such returns are filed beyond the initially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 Justice R. Raghunandan Rao and Justice T.C.D. Sekhar was hearing a batch of writ petitions filed by the assessee,...

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 of Section 74 to hold that payment deferred due to confusion prevailing confusion in the industry regarding...

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 much higher than what was proposed in the original notice. The Goods Transport Agency challenged a show...

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 a godown to store paddy. The tenant had refused to pay GST on the rent, prompting the applicant to seek...

GSTR-3B To Become Non-Editable November Onwards: GSTN Issues FAQs On Return Filing, Advisory On Automatic Suspension Of GST Registration

The Goods and Services Tax Network (GSTN) has informed that from November-2025 tax period onwards, value of supplies auto-populated in Table 3.2 of GSTR-3B from the returns/forms mentioned above, shall be made non-editable. In an advisory dated December 05, 2025, GSTN stated that in case any modification/amendment is required in the auto-populated values of Table 3.2 of GSTR-3B, then the same can be done through GSTR-1A for the same tax period. GST Portal provides a pre-filled...

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 paint dealer, approached the AAR seeking clarity on the GST implications of non-monetary benefits provided by...

No Input-Tax Credit On IGST Paid Through Pre-Consultation Letter Or TR-6 Challan: Gujarat AAR

The Gujarat Authority for Advance Ruling (AAR) has disallowed Input Tax Credit (ITC) worth Rs. 27,14,559 paid towards differential IGST demand for mold-cleaning machine import from China through pre‑consultation letter/TR‑6 challan. In a ruling dated November 24, 2025 Gujarat AAR comprising Shri. Vishal Malani (Memmer- Central Tax) and Smt. Sushma Vora (Member- State Tax) ruled on twin aspects relating to eligibility to avail ITC on the basis of pre-consultation letter and limitation in...

Delhi High Court Cautions GST Dept Against Errors In Mentioning Financial Years, Due Dates In SCNs & Orders

The Delhi High Court has asked the GST Department to exercise caution when mentioning financial year, other relevant dates in the show cause notices and orders issued by it to a taxpayer.A division bench of Justices Prathiba M. Singh and Renu Bhatnagar sounded the note of caution after coming across a case where the authority inadvertently mentioned the due date for filing reply to the show cause notice issued to the Petitioner as 28th August, 2025, instead of 28th August, 2024. The impugned...

Gujarat High Court Allows Pfizer's Additional Claims Worth ₹15 Crore Under Central Sales Tax Act, Sets Aside VAT Tribunal Order

The Gujarat High Court has allowed writ petition by Pfizer, a pharmaceutical major against the Value Added Tax (VAT) Tribunal order that expressly barred the consideration of any additional Form-F. In a judgment dated November 20, 2025, the Division Bench comprising Justice Pranav Trivedi and Justice A.S. Supehia noted the 11-year pendency in litigation in relation to production of Form-F under the Central Sales Tax Act, 1956. In this vein, the High Court deliberated on piecemeal...

'GST Is Fiscal Compliance, Not Regulatory Exemption': J&K High Court Says Brick Dealers Still Need Licence Under Brick Kiln Act

The Jammu & Kashmir High Court has upheld the validity of the Jammu and Kashmir Brick Kiln (Regulation) Act, 2010 and the 2017 Rules, ruling that the regulatory framework applies not only to manufacturers but also to brick dealers, rejecting challenges raised by multiple petitioners.The High Court rejected the plea that GST registration obviated the licensing requirement under the Brick Kiln Act, stating, “GST registration pertains to fiscal compliance… the Brick Kiln Act is a regulatory...

Gujarat High Court Quashes GST Orders For Failure To Intimate Personal Hearing; Says Assessee Must Be Notified Before Final Order

The Gujarat High Court on Wednesday (December 3) quashed order issued to entity for failing to intimate about personal hearing, which had claimed that after notice of GST DRC-01 was issued to it, the authority did not intimate the date and time of personal hearing which was against principles of natural justice. In doing so the court said while issuing DRC-01 it would not be mandatory to incorporate the date and time of personal hearing; however once subsequent proceedings progress, but...

CGST | Dept Must First Proceed Against Supplier Before Issuing Show Cause To Recipient For ITC Mismatch: Kerala High Court

The Kerala High Court has held that the department cannot proceed against a recipient for ITC mismatch without first initiating proceedings against the supplier. Section 42(3) of the Central Goods and Services Tax (CGST) Act, 2017, deals with the communication of discrepancies in Input Tax Credit (ITC) claims between the recipient and the supplier. Justice Ziyad Rahman A.A. observed that no proceedings had been initiated against the suppliers before the issuance of notice under...