Bail is the Norm in GST Fraud Cases Once Investigation Against Applicant is Complete. Issue Can bail be denied to an accused in a GST Input Tax Credit (ITC) fraud case on the sole ground that the investigation against a co-accused (who is absconding) is still pending, especially after the investigation against the applicant is… Read More »
HC Directs Assessee to Appeal, Declines Writ Petition Against Confiscation Order. Issue Can a taxpayer bypass the statutory appeal process provided under the GST Act and directly approach a High Court with a writ petition to challenge a confiscation order, even on the grounds of an alleged violation of the principles of natural justice? Facts… Read More »
Penalty for Missing E-way Bill Falls Under Milder Clause if Owner is Registered. Issue When goods in transit are accompanied by a valid tax invoice and the owner of the goods is a registered taxpayer, should the penalty for the sole infraction of not carrying an e-way bill be levied under the harsher clause (1)(b)… Read More »
HC Upholds Right to Copies of Seized Data Once Cloning is Complete. Issue Does a taxpayer have an enforceable right under Section 67(5) of the CGST Act to obtain copies of data from seized electronic devices, and can the department deny this right indefinitely by citing potential prejudice to the investigation, especially after the data… Read More »
Payment into ECL is a Valid Deposit for Bail; HC Rejects Cancellation Plea. Issue Does a payment made by crediting an amount to the Electronic Credit Ledger (ECL) under the GST regime, without debiting it against a specific tax liability, constitute a valid “deposit” with the Government for the purpose of fulfilling a condition for… Read More »
GST Exemption Denied for School Bus Services as Fees Are Paid Directly by Parents. Issue Whether transportation services provided to students are considered services rendered “to an educational institution” and thus exempt from GST under Sl. No. 66 of Notification 12/2017-CTR, when the transporter has an agreement with the school but collects the transportation fees… Read More »
Central GST Officers Can Act on State-Assigned Taxpayers in Evasion Cases. Issue Can a Central GST officer initiate intelligence-based enforcement proceedings against a taxpayer who, for administrative purposes, has been assigned to the State GST authorities under the single-interface system? Facts The CGST Commissionerate gathered intelligence about a network of 12 firms, including the petitioner,… Read More »
Advisory : Introduction of Import of Goods details in IMS Oct 30th, 2025 The Invoice Management System (IMS) was introduced on the GST portal from the October 2024 tax period. It enables recipient taxpayers to accept, reject, or keep pending their individual records uploaded by their suppliers through GSTR-1/1A/IFF. To further enhance the taxpayer convenience,… Read More »
GSTN Expands Digital Payment Options: UPI Facility Available in 27 States and UTs Issue: To simplify the process of making Goods and Services Tax (GST) payments for taxpayers, enhance compliance efficiency, and promote digital transactions, the GST Network (GSTN) has significantly expanded the availability of the Unified Payments Interface (UPI) facility across most states and… Read More »
Absence of Document Identification Number (DIN) in GST Orders Makes It Invalid, But Not Void Issue: Whether a notice, order, or any other communication issued by the Goods and Services Tax (GST) authorities without the mandatory Document Identification Number (DIN) is rendered completely void (non-existent in law), or merely invalid, meaning it can be rectified… Read More »