UPGST Act | Confiscation Notice U/S 130 Cannot Be Issued For Mere Violation Of Record-Maintenance Requirements U/S 35: Allahabad HC

Recently, the Allahabad High Court reiterated that notices under Section 130 of the Uttar Pradesh Goods and Service Tax Act 2017 for confiscation and levy of penalty, could not be issued for alleged violation of maintenance of accounts and records as required under Section 35 of the Act. It was held that such notices under Section 130 could only be issued once the department had determined the liability of tax under Sections 73 or 74 of the Act. The Court relied on the judgement of...

Not Reasonable To Expect Taxpayer To Check Every Tab On GST Portal: Calcutta High Court Orders Appeal To Be Heard Despite Delay

The Calcutta High Court has held that where an adjudication order under the GST regime is uploaded on the GST Portal only under the “View Additional Notices and Orders” tab rather than the primary “View Notices and Orders” tab the resulting delay in filing appeal is to be condoned, considering that taxpayers cannot reasonably be expected to check multiple tabs for final orders. A Single Bench of Justice Om Narayan Rai, while hearing a writ petition filed under the WBGST/CGST Act,...

'Infraction Of Natural Justice': Delhi High Court On One-Day Notice Given For Personal Hearing Against GST Demand

The Delhi High Court has said that granting mere one-day notice to an assessee for attending personal hearing with respect to proposed GST demands amounts of 'infraction' of natural justice.The observation was made by a division bench of Justices Prathiba M. Singh and Saurabh Banerjee while hearing Petitioner-firm's challenge to dismissal of its appeal against demand on the ground of it being barred by delay.The demand was raised in respect of certain short payments and difference in Input Tax...

Can Customs Issue SCN For IGST Recovery? Delhi High Court Issues Notice To Customs & GST Dept; Seeks Joint Affidavit

The Delhi High Court has issued notice in a writ petition against the Show Cause Notice by the Customs Department, instead of the GST Department, for recovery of Integrated Goods and Services Tax (IGST) amounting to about Rs. 5 lakhs from the exporter. The Division Bench comprising Justice Prathiba M. Singh and Justice Shail Jain has listed the matter for February 24, 2026 while observing that “However, insofar as the question as the inter-play between the provisions of the Customs...

MP High Court Dismisses Builder's Plea Seeking Refund Of Differential GST On Account Of Upward Rate Revision

The Madhya Pradesh High Court has dismissed writ petition by a builder seeking reimbursement or refund of differential 6% GST on account of increase in rate (from 12% to 18%) on government works contract w.e.f. July 18, 2022. Pursuant to the recommendation of the 47th GST Council Meeting which approved suggestions of the Group of Ministers on Rate Rationalization, increased GST rate (from 12% to 18%) on works contract was notified vide Notification No. 03/2022 Central Tax (rate) dated...

CBIC Notifies Officer-Wise Monetary Limits For Tax Determination & Penalty Proceedings Under GST Regime

The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 254/11/2025-GST dated 27 October 2025, clarifying the assignment of “proper officers” for issuing show cause notices (SCNs) and passing orders under Sections 74A, 75(2) and 122 of the Central Goods and Services Tax Act, 2017. The Board noted that until now, no specific officers had been designated for; tax determination under Section 74A,re-assessment under Section 75(2) where charges of fraud are not...

S.74(5) | GST Proceedings Can Be Closed On Payment Of 15% Pre-SCN Penalty Where Tax Already Deposited Prior To SCN: Delhi High Court

The Delhi High Court recently allowed Delhi Sales Corporation to deposit pre-SCN penalty contemplated under Section 74(5) of the Goods and Services Tax Act, despite issuance of show cause notice under Section 74(8).This, after a division bench of Justices Prathiba M. Singh and Shail Jain noted that the Petitioner-Corporation had already deposited tax and interest in terms of Section 74(5).For context, section 74 pertains to Determination of tax not paid or short paid. It contemplates issuance of...

Educational Consultancy Services For Foreign Universities Qualify As Export Of Service, Entitled To GST Refund: Delhi High Court

The Delhi High Court has held that foreign education consultancy services to students in exchange for admission based commission from foreign universities qualify as 'export of services'.A division bench of Justices Prathiba M. Singh and Shail Jain thus held that Global Opportunities Private Limited will be entitled to claim GST refund on export of services under Section 54 of the Central Goods and Services Tax (CGST) Act, 2017.The Court further added that the entity cannot be termed as a mere...

GSTN Issues Advisory On How To Add Valid Bank Account Details On GST Portal

The Goods and Services Network (GSTN) has issued advisory on furnishing bank account details to avoid suspension of their GST Registration and disruption of business activities. As changes with respect to Rule 10A will be implemented on the GST Portal soon, GSTN clarified that taxpayers who have not yet furnished the bank account details till date to do so at the earliest. As per Rule 10A, taxpayers are required to furnish valid bank account details within a period of 30 days from the...

GST Act | IGST Refund Doesn't Bar Compensation Cess Refund: Bombay HC Calls Department's Interpretation Of S.16(3)(b) “Completely Illogical”.

The Bombay High Court has directed the Department to refund the Input Tax Credit (ITC) of Compensation Cess to the assessee observing that a manufacturer exporting goods is entitled to refund of unutilized Input Tax Credit(ITC) of Compensation Cess, as Section 16(3)(b) of the integrated Goods and Services Tax Act, 2017 must apply to both the Integrated Goods and Services Tax (IGST) and Compensation Cess. The Division Bench of Bombay High Court at Goa comprising of Justice Bharati...

GST | Assessee Must Be Given Personal Hearing Since SCN Lacked Reasons: Delhi High Court Quashes Demand Against Stock Broker

The Delhi High Court has set aside the demand raised against a stock broker, noting that both the show cause notice as well as the final order were bereft of any reasons, disabling the broker to make effective representation.“It is seen that the SCN actually does not give any reasons…Even the impugned order does not give any reasons,” a division bench of Justices Prathiba M. Singh and Shail Jain observed.The Petition was filed by M/s RBC Financial Services Pvt. Ltd., engaged in stock broking and...

Suspension Of State Tax Officer For Delayed Report Unjustified When Authority Failed To Act In GST Fraud Case: Allahabad High Court

The Allahabad High Court has held that where loss is caused to the State, a State Tax Officer may not be suspended for mere delay in submitting a report. Justice Vikas Budhwar held that this would be especially impermissible in a case where the authority to act on the report in time chooses not to do so.He held that, despite the fact that the petitioner submitted the report with delay, the authority to take action was the Assistant Commissioner. It was held that the petitioner could not be...