Penalty U/S 45A KGST Act Cannot Be Initiated Beyond 'Reasonable Time' Despite No Prescribed Limitation Period: Kerala High Court

The Kerala High Court held that even though Section 45A of the Kerala General Sales Tax Act, 1963 (KGST Act) does not prescribe any limitation period, penalty proceedings must be initiated within a reasonable time. Justices A. Muhamed Mustaque and Harisankar V. Menon stated that since the notice was issued with reference to the assessment year 2011-12, the period of five years had come to an end on 31.03.2017. The notice was issued admittedly only on 20.12.2018. The above notice is...

GST | Mismatch In E-Way Bill Destination Is Substantive Violation, Not Bonafide Error: Madhya Pradesh High Court

The Madhya Pradesh High Court, in a matter where Invoices and Consignment Note mentioned the correct destination address, but E-way Bill mentioned another address, has dismissed the writ petition. In a recent order, a Division Bench comprising Justice Vivek Rusia and Justice Pradeep Mittal emphasized on how during transportation of the goods 'no steps' were taken to correct the mistake in E-way Bill. This indicated mens rea, the High Court opined. It observed that mentioning of Indore...

Benefit Of S.14 Limitation Act Applies To Appeals U/S 107 GST Act Where Rectification Application Is Filed Within Time: Allahabad High Court

The Allahabad High Court has held that the benefit of Section 14 of the Limitation Act can be granted to a party for filing appeal under Section 107 of the Goods and Service Tax Act where a rectification application under Section 161 of the GST Act was filed within time. Limitation for filing appeal under Section 107 of the GST Act is 3 months from the date of the order with a grace period of one month which may be condoned by the appellate authority if he is satisfied that the...

Information Technology Act Provisions Regarding Service Of Notice Inapplicable To Service Under GST Act: Allahabad High Court

In a landmark judgment, the Allahabad High Court has held that the provisions of Information Technology Act regarding dispatch and receipt of service are not applicable to service made under Section 169 of the Goods and Service Tax Act, 2017. The six modes of service provided under Section 169(1) of the State/Central GST Act are: (a) tendering directly or by messenger; (b) dispatch by speed post, etc. with acknowledgement due; (c) sending communication by email; (d) by making available...

GST Registration Can Be Restored If Returns And Dues Are Cleared: Gauhati High Court

The Gauhati High Court has allowed a writ petition seeking restoration of Goods and Services Tax (GST) registration which had been cancelled due to non-filing of returns for a continuous period of six months. A single judge bench of Justice Kardak Ete was hearing the petition filed by a proprietor engaged in execution of works contracts, whose GST registration was cancelled by the GST authorities after issuance of a show cause notice alleging continuous default in filing returns. The...

Delhi Air Pollution An 'Emergency': High Court Asks Centre To Consider Temporary GST Relief On Air Purifiers

The Delhi High Court on Wednesday orally remarked that the authorities must provide exemption from GST on air purifiers, considering the air pollution situation in the national capital as an “emergency.”A division bench comprising Chief Justice DK Upadhyaya and Justice Tushar Rao Gedela was hearing a PIL to declare air-purifiers as “medical devices” and remove imposition of 18% GST on them.At the outset, the Court expressed displeasure on the fact that nothing has been done in the matter....

Central & State GST Authorities Must Coordinate To Avoid Multiple Adjudications On Same Issue: Himachal Pradesh High Court

The Himachal Pradesh High Court, applying the Supreme Court's Armour Security case, held that once proceedings are initiated by either the State or Central GST authority, parallel adjudicatory proceedings on the same issue are barred under Section 6(2)(b) of the CGST Act. The Court directed both authorities to coordinate and ensure that the assessee is not subjected to multiple adjudicatory processes on the same subject matter. Justices Vivek Singh Thakur and Sushil Kukreja examined...

GSTAT Withdraws Staggered Filing Requirement for GST Second Appeals; Allows Unrestricted E-Filing

The Goods and Services Tax Appellate Tribunal (GSTAT) has withdrawn the requirement of staggered filing of Goods and Services Tax (GST) second appeals, allowing appeals to be filed without any phase-wise or date-based restriction. Through an order dated December 16, 2025, issued by the President of the Tribunal, Justice Sanjaya Kumar Mishra, GSTAT revoked its earlier order dated September 24, 2025, which had mandated staggered filing of appeals under Section 112 of the CGST Act, 2017,...

Condonation Must Be Considered Despite Deemed Service On GST Portal: Rajasthan HC Sets Aside Dismissal Of GST Appeal On Limitation

The Rajasthan High Court, in a matter concerning effective service of appellate order and consideration of condonation of delay application, has set aside order passed by the Appellate Authority. In a recent judgment a Division Bench comprising, Justice Pushpendra Singh Bhati and Justice Sanjeet Purohit on dismissal of appeal on account of limitation, emphasized that condonation of delay application must be judiciously considered. The Rajasthan High Court allowed the writ petition while ...

Rajasthan High Court Rejects Bail To Payment Aggregator Facilitators In ₹95 Crore GST Evasion Via Online Gaming Transactions

The Rajasthan High Court rejected the bail application of the applicants accused of facilitating large-scale GST evasion through online gaming transactions. Justice Sameer Jain stated that bail should normally be granted for offences under section 132 of the CGST Act, unless extraordinary circumstances exist, and in the matter at hand, there is GST evasion of approximately Rs. 95 Crores, which shall have writ large effects on the economy of the country. In the case at hand, the...

Karnataka High Court Pulls Up CBIC For Non-Compliance, Seeks Clarity On Applicability Of S. 9(5) CGST Act To Uber's 'Subscription' Model

The Karnataka High Court directed the CBIC to clarify whether passenger transportation services under Uber's subscription model attract GST under Section 9(5) of the CGST Act. Justice S.R. Krishna Kumar also directed the CBIC to place the matter before the GST Council, if required, and file a status report. Section 9(5) of the Central Goods and Services Tax (CGST) Act, 2017, is a special provision under the reverse charge mechanism that mandates an Electronic Commerce Operator...

GST | Delhi High Court Grants Interim Relief To ICICI Bank Over Demand Of ₹216 Crores For Minimum Balance Non-Maintenance Charges

In yet another writ petition by ICICI Bank, the Delhi High Court has granted interim relief to ICICI Bank in a demand pertaining to charged levied by the Bank for not maintaining a Minimum Average Balance (MAB). As is the norm in the banking sector, while opening a bank account, the customer signs an Account Opening Form post which the banking relationship is activated. One of the conditions set out in the Form is that the customer must maintain a MAB in its account. The genesis...