Delhi High Court Directs Registry To Add 'DIN Field' In GST Writ Petitions To Avoid Conflicting Rulings

In order to avoid duplication of GST cases, the Delhi High Court has asked its Registry to add a new field for filing of writ petitions to record DIN (Document Identification Number) and date of order being challenged.A division bench of Justices Prathiba M. Singh and Shail Jain passed the direction on observing that multiple writ petitions were being filed challenging same impugned orders, especially in cases involving fraudulent availment of ITC (Input Tax Credit).The Court said that in some...

Gauhati High Court Quashes ₹19.5 Crore GST Notice Against PepsiCo

The Gauhati High Court recently quashed a ₹19.5 crore show cause notice (SCN) issued to food and beverage giant PepsiCo India Holdings Pvt. Ltd. under the CGST Act, ruling that the GST department failed to comply with the mandatory process of return scrutiny before initiating tax demand proceedings.In a judgment delivered on September 19, 2025, a single bench of Justice Soumitra Saikia observed that the SCN could not have been issued without providing PepsiCo an opportunity to explain its...

Printing Digital Images/Letters On Paper Constitutes Services, Attracts 18% GST Not 12%: Kerala High Court

The Kerala High Court has held that printing digital images/letters on paper constitutes services, and attracts 18% GST not 12%.The question before the bench was to determine whether the assessee's printing activities ie. converting the figures, letters, photographs etc., in a digital form, into physical format by printing it on paper were liable to GST at 12% or 18%.Justice Ziyad Rahman A.A. examines both HSN Code 4911 and SCN 998386 and noted that HSN Code 4911 mainly refers to the supply of...

Delhi High Court Asks GST Appellate Tribunal To Examine 'Profiteering' Allegations Against Tata Play

The Delhi High Court recently asked the GST Appellate Tribunal to re-look into the profiteering allegations levelled against DTH services provider Tata Play.The direction was made by a division bench comprising Justices Prathiba M. Singh and Shail Jain while dealing with the company's appeal against the show cause notice and consequential order passed against it by the erstwhile National AntiProfiteering Authority (NAPA).Section 171(2) of the GST Act provided for the constitution of NAPA but...

[S.6 CGST Act] J&K&L High Court Upholds GST Show Cause Notices Based On Intelligence Inputs

The Jammu & Kashmir and Ladakh High Court has held that intelligence-based enforcement actions can be initiated by either the Central or the State tax authorities, irrespective of taxpayer assignment, and such actions do not require a separate notification for cross-empowerment.The court dismissed a batch of writ petitions filed by several companies challenging show cause notices issued under the Central Goods and Services Tax Act, 2017 (“CGST Act”) on the ground of lack of jurisdiction. A...

Delhi High Court Flags Glitch In GST Portal Generating Notice For Personal Hearing After Decision On Appeal

The Delhi High Court recently came across a peculiar case relating to Input Tax Credit refund claim, whereby a notice for personal hearing was issued to the trader, after the Appellate Authority rejected its plea.A division bench comprising Justices Prathiba M. Singh and Shail Jain flagged the glitch in the Department's portal, which generated a personal hearing notice after the passage of the final order.“At the time of the uploading of the order, a date is again fixed for personal hearing by a...

S.171 GST Act | Businesses Registration Can Be Cancelled Over Non-Reduction Of Prices After GST-Rate Cut: Delhi High Court

The Delhi High Court has held that an authority constituted under Section 171 of the Central Goods and Services Tax Act 2017 can order businesses to reduce their prices following reduction in GST rates applicable to their products.A division bench of Justices Prathiba M. Singh and Shail Jain further held that such authority can also impose penalty or cancel GST registration of those in default, in extreme cases.“In the event the 'authority' confirms there is a necessity to apply anti...

After GST Rate Cut, Non-Reduction Of Price Can't Be Justified By Secretly Increasing Product Quantity At Same MRP : Delhi High Court

The Delhi High Court has made it clear that when GST rates applicable on a given product are reduced by the GST Council, its benefit should trickle down to the end consumer by reduction in prices of such products.A division bench of Justices Prathiba M. Singh and Shail Jain observed that letting manufacturers increase the quantity of the product while charging the same MRP will defeat the purpose of rate-cuts.“The benefits extended to the consumer are also of utmost importance. The purpose of...

Pending Proceedings Under Omitted CGST Rules 89(4B) & 96(10) Lapse In Absence Of Savings Clause: Bombay High Court

The Bombay High Court has held that all pending proceedings under the omitted CGST Rules 89(4B) & 96(10) lapse in the absence of a savings clause. The bench agreed with the assessee/petitioners that the provisions of Section 6 of the General Clauses Act are not attracted and therefore the pending proceedings can claim no immunity or protection. Unless the Respondents can establish that Section 6 of the General Clauses Act, 1897, applies or that there was any savings clause in...

Provisional Attachment Of Bank Accounts Cannot Be Done Merely Upon Issue Of Show Cause Notice U/S 74 GST Act: Allahabad High Court

The Allahabad High Court has held that provisional attachment of bank accounts cannot be done merely upon issue of show cause notice under Section 74 of the Goods and Service Tax Act, 2017. Referring to the judgment of the Supreme Court in Radha Krishan Industries v. State of H.P. and its earlier judgment in R.D. Enterprises v. Union of India, the bench of Justice Shekhar B. Saraf and Justice Praveen Kumar Giri held “If the reason that provisional attachment is being done as...

Allahabad High Court Issues Notice On Plea Challenging S.127 CGST Act Over 'Unbridled' Power Given To Authorities To Impose Penalty On Assessee

Recently, the Allahabad High Court has issued notices to office of the Solicitor General of India and Advocate General, Uttar Pradesh in a writ petition challenging the validity of Section 127 of the Central and State Goods and Service Tax Act, 2017. Section 127 of the Central and State Goods and Service Tax Act, 2017 empowers the proper officer to impose penalty when he is of the view that a person is liable to a penalty and the same is not covered under any proceedings under section...

CCTV Footage Of Assessee's Family Cannot Be Used By GST Dept, Violates Right To Privacy: Delhi High Court

The Delhi High Court has issued directions safeguarding the right to privacy in GST search proceedings, stating that any family-related CCTV footage which violates the privacy of family members cannot be used or disseminated in any manner. “Some of the concerns which are raised by the Petitioners such as right to privacy of the family being violated, etc., deserve to be addressed. Clearly, any family-related CCTV footage which is with the GST department and violates the privacy of ...