Fresh, Unprocessed Isabgol Seeds Supplied Through APMC Auctions Exempt From GST: Gujarat AAR

The Gujarat Authority for Advance Ruling (AAR) has held that psyllium seeds (Isabgol) procured through Agricultural Produce Market Committee (APMC) auctions and supplied in their natural, raw and unprocessed form are exempt from GST. The ruling applies where no drying, freezing, crushing or other processing is carried out. A coram of CGST Member Vishal Manibhai Nanji and SGST Member Rashmi Vajs ruled in favour of Jigneshkumar Narayandas Patel, proprietor of Akshar Traders.“The psyllium seeds...

Bombay HC Quashes GST Demand Raised Through Single Notice Covering Multiple Financial Years

The Bombay High Court has recently set aside a GST demand of about ₹2.54 crore raised through a single show cause notice spanning more than four years. The Court held that the proceedings were without jurisdiction. A Division Bench of Justice Nitin B. Suryawanshi and Justice Vaishali Patil-Jadhav allowed a petition filed by Rithwik Projects Private Limited. The Bench observed that the controversy was already covered by earlier decisions of the Court, particularly Milroc Good Earth Developers v....

GSTAT Committee Recommends Waiver Of Submitting Certified Copies With Appeals If Orders Are On GST Portal

The Committee constituted by the Goods and Services Tax Appellate Tribunal (GSTAT) has recommended that appellants should not be required to file certified copies of orders that are already uploaded on the common GST portal. The proposal forms part of a wider set of suggested changes to the GSTAT (Procedure) Rules, 2025. The recommendation was among several suggestions considered by the committee after examining representations received from trade bodies, bar associations, and industry...

Result Of Assessment Proceedings Has Bearing On Criminal Prosecution Under GST: Allahabad High Court

The Allahabad High Court on 20 May held that the outcome of assessment proceedings can have a material bearing on criminal prosecution under the Goods and Services Tax (GST) regime. Justice Vikram D. Chauhan granted bail to Shakib Qureshi and observed that, although criminal prosecution and assessment proceedings are independent, findings in assessment proceedings may affect a criminal case. He observed: “Although criminal prosecution is not barred and are independent proceedings. However,...

High Court Fare Approval Cannot Defeat GST Anti-Profiteering Mandate For Cinema Operators: GSTAT Delhi

The Delhi Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) on 27 May held that permission granted by State authorities or the Telangana High Court to collect proposed ticket fares cannot override the statutory obligation under Section 171 of the CGST Act to pass on the benefit of GST rate reduction to consumers through a commensurate reduction in prices. A Bench comprising Technical Member A. Venu Prasad dismissed the appeal filed by ASR Cinema LLP and affirmed the profiteering...

GST Registration Can Be Restored On Filing Pending Returns, Clearing Dues Under Rule 22(4): Gauhati HC

The Gauhati High Court on 1 June held that a taxpayer whose GST registration has been cancelled for non-filing of returns can seek restoration of registration by furnishing pending returns and clearing tax dues, interest, penalty and late fees in terms of the proviso to Rule 22(4) of the CGST Rules, 2017. A Bench of Justice Kardak Ete disposed of the petition filed by Md. Nekib Hussain, proprietor of Nekib Hussain, who challenged the cancellation of his GST registration and sought restoration...

Kerala High Court Quashes GST Notice Issued For Multiple Assessment Years Through Single Proceeding

On 1 June, the Kerala High Court held that the GST Department cannot issue a composite show-cause notice covering more than one assessment year, as such a notice is legally unsustainable and cannot form the basis of adjudication. Justice Ziyad Rahman A.A. quashed the show-cause notice and the consequential Order-in-Original issued against Malabar Trade Links, while granting liberty to the GST Department to initiate fresh proceedings in accordance with law. He held: “The Division Bench has...

Kerala HC Holds ISD Optional Before 2024 Amendment; Quashes ₹1.31 Cr. GST Demand Against Intertek

On 8 June, the Kerala High Court held that, prior to the Finance Act, 2024 amendment to the Central Goods and Services Tax Act, companies were not required to distribute input tax credit (ITC) among distinct units through the Input Service Distributor (ISD) mechanism. Justice Ziyad Rahman A.A. allowed a writ petition filed by Intertek India Pvt. Ltd. and quashed an order passed under Section 74 of the CGST Act that demanded over Rs.1.31 crore in GST and penalty on allegations of fraud,...

Uttarakhand HC Quashes GST Demand, Says Portal-Only Service Invalid After Registration Cancellation

The Uttarakhand High Court has reiterated that where a taxpayer's GST registration has already been cancelled, service of a Show Cause Notice and adjudication order solely through the GST portal cannot be treated as valid service under the GST law. A division bench comprising Chief Justice Manoj Kumar Gupta and Justice Subhash Upadhyay held that once registration stands cancelled, a taxpayer cannot be expected to continuously monitor the GST portal for notices and orders. Referring to the...

Allahabad High Court Orders Release Of GST Taxpayer Over Arrest Papers Lacking CBIC-DIN

The Allahabad High Court has recently directed the release of a GST taxpayer after holding that his arrest and detention were illegal because the grounds of arrest did not bear a CBIC-DIN and the arrest memo failed to disclose the place of arrest. Petitioner Ashish Tyagi was arrested in connection with proceedings under Section 132(1)(a), 132(1)(f) and 132(1)(i) of the CGST Act, 2017 in a case initiated by the Directorate General of GST Intelligence (DGGI), Ghaziabad. The case pertained to...

Allahabad High Court Says GSTN Portal Should Allow Online Filing Of Additional Replies To Show Cause Notices

The Allahabad High Court has recently observed that the GSTN portal should be refined to allow the filing of additional or supplementary replies online. It also directed that a copy of its order be communicated to GSTN for consideration and compliance. The court noted that notices, replies, and orders are otherwise exchanged through the portal. While dealing with the rejection of Tejashva Tractors And Motors' refund application, the bench of Justice Saumitra Dayal Singh and Justice Vivek Saran...

Closure Of Non-Fraud GST Proceedings Does Not Bar Fraud-Related Proceedings By Central Authorities: Delhi HC

The Delhi High Court has held that the closure of proceedings by State GST authorities under Section 73 of the Central Goods and Services Tax Act, 2017 does not, by itself, prevent Central GST authorities from proceeding under Section 74 of the Act, observing that the two provisions operate on "altogether different considerations."Section 73 applies to cases involving tax not paid, short paid, erroneously refunded, or input tax credit wrongly availed or utilised without allegations of fraud,...