GST Exemption On Health Insurance Applies Only To Individual, Not Group Policies: Kerala High Court

The Kerala High Court has dismissed pleas by retired bank employees seeking GST exemption on group health insurance premiums, holding that a 2025 Central government notification limits the benefit to individual health insurance policies. A single-judge bench of Justice Ziyad Rahman A.A. said, “It is further clarified in the Explanation in the said notification that the said exemption shall apply to a contract of insurance where the insured is an individual or an individual and family of the...

No Statutory Mechanism To Revise GST Return For ITC: HP High Court Allows Manual Filing Of Monthly Return

In the absence of any statutory mechanism under the GST law to revise or correct GSTR-3B, the monthly GST return used to declare tax liability and claim Input Tax Credit, a taxpayer cannot be left without a remedy for a bona fide mistake, the Himachal Pradesh High Court has held. A division bench of Justices Vivek Singh Thakur and Romesh Verma allowed a registered taxpayer to file the GSTR-3B return manually for the quarter ending March 2021 so that its unclaimed Input Tax Credit (ITC) could be...

Dermatological Treatments For Psoriasis And Skin Disorders Exempt from GST: Kerala AAR Clarifies

The Kerala Authority for Advance Ruling (AAR) ruled that healthcare services provided for the treatment of psoriasis, dandruff, dermatitis, fungal infections and folliculitis are exempt from GST. The ruling was delivered by a coram comprising Jomy Jacob, IRS (Additional Commissioner of Central Tax) and Mansur M. I. (Joint Commissioner of State Tax). The applicant, a board, engaged in providing dermatological treatments through qualified medical practitioners at licensed clinics. It sought...

Himachal Pradesh High Court Quashes ₹16.72 Lakh GST Input Tax Credit Demand After Tax Is Paid

The Himachal Pradesh High Court has quashed a tax demand of Rs 16.72 lakh raised against Shivalik Containers Pvt. Ltd. for the alleged wrongful availment of Input Tax Credit (ITC).The court held that the subsequent payment of tax along with interest by the supplier cannot be ignored while examining the sustainability of a demand raised against the recipient, even if such compliance takes place after a delay of more than five years. A Division Bench of Justice Vivek Singh Thakur and Justice Jiya...

Judiciary Fixing GST Rate On Air Purifiers Would Disrupt Constitutional Framework: Centre Tells Delhi High Court

The Central Government has opposed before the Delhi High Court a public interest litigation (PIL) to declare air-purifiers as “medical devices” and for removing imposition of 18% GST on them.In its affidavit, the Government has said that the GST Council is the sole Constitutionally designated body for making recommendations on matters pertaining to GST, and judicial interference in such matters would necessarily bypass the constitutionally mandated process. The affidavit says that such an...

AP VAT Act | Tax Dept Must Specify Negligence Before Recovering Company Dues From Directors: Andhra Pradesh High Court

The Andhra Pradesh High Court at Amaravati has held that tax authorities cannot recover unpaid taxes under the Andhra Pradesh Value Added Tax Act, 2005, from directors of the company unless they first clearly spell out the negligence or breach of duty alleged against them. A Division Bench of Justice R Raghunandan Rao and Justice T. C. D. Sekhar clarified the scope of Section 24(5) of the Andhra Pradesh Value Added Tax Act, 2005. The court said that while the provision does allow directors of...

CGST |Tripura High Court Reads Down Section 16(2)(c), Shields Bona Fide Buyers From ITC Denial

The Tripura High Court has read down Section 16(2)(c) of the Central Goods and Services Tax Act, 2017, holding that while Input Tax Credit can be claimed only if the tax charged by the supplier is paid to the Government, the provision cannot be applied to deny credit to a bona fide purchaser for the supplier's default.A Division Bench of Chief Justice M S Ramachandra Rao and Justice S Datta Purkayastha observed that while Parliament is competent to impose conditions on the availment of ITC,...

Madras High Court Sets Aside GST Demand For Not Considering CBIC Circulars Cited By Taxpayer

The Madras High Court has set aside a GST demand on a corporate guarantee after finding that the tax department failed to consider CBIC circulars relied upon by the taxpayer while raising the assessment.Allowing the writ petition, Justice G R Swaminathan held that an assessment order cannot survive if the tax department fails to consider the defence raised by the taxpayer. The court held, “When a defense raised by the noticee is not considered in the final order, the order is vulnerable on...

Hotels Can Now File Specified Premises Opt-In Online On GST Portal: GSTN

The Goods and Services Tax Network has enabled online filing of opt-in declarations for hotel accommodation service providers to declare their properties as “specified premises” on the GST Portal. This shifts the process from manual filing before jurisdictional officers to an electronic system on the portal. The facility follows Notification No. 05/2025 Central Tax (Rate) and is available from January 1, 2026. “Specified premises” is a classification used to determine the GST treatment of...

IGST | Marketing & Technical Support Services To Foreign Parent Qualify As Export Of Services, Not Intermediary: Karnataka High Court

The Karnataka High Court held that marketing and technical support services provided by the assessee to its foreign parent qualify as export of services under the IGST Act (Integrated Goods and Services Tax) and do not constitute intermediary services. Justice S.R. Krishna Kumar noted that the place of supply of these services is outside India, satisfying all conditions for export of services, and the assessee is eligible for a refund of IGST paid. In the case at hand, the assessee/petitioner...

GST Refund Is Vested Right, Cannot Be Limited By Retrospective Application Of 2019 Amendment: J&K&L High Court

The High Court of Jammu & Kashmir and Ladakh has held that the 2019 amendment to the GST law changing the limitation period for claiming refund of unutilised input tax credit cannot be applied retrospectively to deny refund claims relating to periods prior to 1 February 2019.The Division Bench of Justice Sindhu Sharma and Justice Shahzad Azeem while deciding a writ petition filed by Bharat Oil Traders, a partnership firm engaged in the refilling and sale of edible oil and ghee.The petitioner...

Custodial Interrogation Not Mandatory For GST Offences Punishable Up to 5 Years: Karnataka High Court Grants Bail In ₹31 Cr Tax Evasion Case

The Karnataka High Court held that custodial interrogation is not mandatory in GST offences punishable with imprisonment up to five years, even though such offences are economic in nature. The bench further stated that the prescribed punishment under the CGST (Central Goods and Services Tax) Act must be considered while determining the gravity of the offence.Justice Shivashankar Amarannavar stated that one of the most prominent criminal sanctions imposed with regard to economic offences is that...