RATIO OF LATEST JUDGEMENTS ON GST
B.K. Chawla Vs State of Chhattisgarh (WPC No. 676 of 2025) (Chhattisgarh High Court)
In present facts of the case, the petitioner’s complaint was regarding the department’s inaction in refunding GST collected during the execution of a contract awarded before the GST implementation on 01.07.2017. The Hon’ble High Court has directed the Public Works Department (PWD) to process the petitioner’s GST refund claims for amounts collected during the execution of contracts awarded before the GST regime. The Hon’ble Bench directed the authorities to immediately process the claim after verifying the facts and the petitioner’s entitlement.
Bhagwan Das Agrahari Vs State of U.P. (WRIT TAX No. – 1403 of 2024) (Allahabad High Court)
The Hon’ble Allahabad High Court ruled that the denial of Input Tax Credit (ITC) cannot be based solely on the omission of the Goods and Services Tax Network (GSTN) in the supplier certificate. The Hon’ble Court noted that the certificate provided by the supplier, in line with government regulations, was valid, and the department’s refusal to grant ITC due to the absence of GSTN in the certificate was unjustified. The Hon’ble Court emphasized a 2022 Circular that allows supplier certificates for transactions under ₹5 lakh. The case was remanded to the original authority for reconsideration, instructing them to review all materials and issue a reasoned decision within three months.
The Cotton Corporation of India Vs Assistant Commissioner (ST) (Audit) (FAC) (W.P.No.1463 of 2025) (Andhra Pradesh High Court)
The Hon’ble Andhra Pradesh High Court ruled that a two-day delay in issuing a GST show cause notice cannot be relieved. The court found that the notice issued on November 30, 2024 for the financial year 2020-21 was time-barred and should be set aside. The due date for filing the annual return under Section 44 of the GST Act for the financial year 2020- 2021 was 28th February 2022. The Hon’ble Bench noted that Section 75 of the GST Act, stipulates that the taxpayer is not only entitled to a notice before any assessment is carried out but also the right of personal hearing, irrespective of whether such personal hearing is requested.
Under Section 73(2) of the GST Act, the show cause notice must be issued at least three months before the deadline for the assessment order, making the issuance date crucial. Since the notice was issued after the required time, the Hon’ble High Court held that the delay could not be justified, and the notice was invalid.
Centre C Edtech Private Limited Vs The Intelligence Officer (WA NO. 1934 OF 2024) (Kerala High Court)
The Hon’ble Kerala High Court ruled that the seizure of cash by the GST Department was illegal and its subsequent handover to the Income Tax Department under Section 132A of the Income Tax Act was also unlawful. The Hon’ble Court emphasized that the GST Department did not have the authority to seize cash unless it was part of a dealer’s stock in trade. The initial seizure was found to be without legal basis, violating the constitutional principles of Articles 265 and 300A, which protect citizens from unlawful property expropriation. The Hon’ble Court ordered that the cash be immediately returned to the appellants by the Income Tax Department within 10 days. It also directed that the GST Department proceed with the ongoing proceedings under Section 74 of the CGST/SGST Act, giving the appellants a chance to be heard. Similarly, the Income Tax Department’s proceedings under Section 132A should continue, but without considering the cash seizure as valid under the Income Tax Act.
Rashid Proprietor Ms Enterprises Vs Union of India (W.P.(C) 1635/2025 & CM APPL. 7966/2025) (Delhi High Court)
The Hon’ble High Court quashed the show cause notice (SCN) and the consequent order cancelling GST registration, as personal hearing and the concerned case documents were not provided to the Petitioner. The Hon’ble Court further held that the cancellation of GST registration could significantly impact the petitioner’s business.
Tirumala Balaji Marbles and Granites Vs the Assistant Commissioner St and Others (Writ Petition No: 1200/2025) (Andhra Pradesh High Court)
The Hon’ble High Court held that GST registration cannot be denied to a person from another State. The Hon’ble Bench, stated that while mere apprehension of tax evasion, however well founded, cannot deprive the petitioner of his right to carry on trade and business in the State of Andhra Pradesh and hence cannot override a person’s constitutional right under Article 19 to conduct business anywhere in India.
Tvl. Chennais Pet Vs the State Tax Officer, W.P.(MD) No. 3995 of 2025 and W.M.P.(MD) Nos. 2880, 2881 and 2883 of 2025 (Madras High Court)
The Hon’ble Madras High Court ruled that an appeal should not be dismissed solely due to procedural delay, especially when the petitioner made efforts to comply with statutory requirements, such as paying 10% of the tax liability and additional amounts. It was stated that while the 35-day delay was significant, it could be excused in the interest of justice, considering the petitioner’s actions to settle most of the disputed tax. The petitioner challenged an order reversing their input tax credit for FY 2019-2020. They argued they were unaware of the proceedings due to the notice being uploaded on the portal and missed by their consultant. The petitioner only became aware of the order when their bank account was attached for recovery under Section 79 of the GST Act.
Advisory on Introduction of Form ENR-03 for Enrolment of Unregistered Dealers/Persons in e-Way Bill Portal for generating e-way Bill.
A new feature has been introduced in the E-Way Bill (EWB) system for unregistered dealers (URPs) to facilitate their enrolment and generation of e-Way Bills. Effective from 11.02.2025, unregistered dealers can use Form ENR-03 to enroll on the EWB portal and obtain a unique Enrolment ID. This ID will act as an alternative to the GSTIN for generating e-Way Bills.
Steps
- Accessing ENR-03:
Unregistered persons can access Form ENR-03 under the “Registration” tab on the EWB portal.
- Filling Out the ENR-03 Form:
The applicant must select their State, PAN details (which will be verified), type of enrolment, address, and mobile number (verified via OTP).
- Creating Login Credentials:
Choose a username, check availability, and create a password. After submission, a 15-character Enrolment ID is generated.
- Generating an e-Way Bill:
Unregistered persons can log in with the generated credentials, and the Enrolment ID will auto-populate for generating the e-Way Bill.
ADVISORY FOR GST REGISTRATION PROCESS (RULE 8 OF CGST RULES, 2017)
Applicants must adhere to the following steps as per Rule 8 of the CGST Rules, 2017:
- Applicants Not Opting for Aadhaar Authentication: If an applicant chosen not to authenticate via Aadhaar, then an applicant must visit the designated GST Suvidha Kendra (GSK) for photo capturing and document verification. Upon selecting “NO”, an email will be sent with GSK details and required documents. An applicant can schedule an appointment via a link in the email. An appointment confirmation will follow through mail.
2. Applicants Opting for Aadhaar Authentication and application identified for Biometric Authentication: Promoters/Partners opting for Aadhaar authentication should first visit the GSK for biometric authentication and photo capturing, followed by the Primary Authorized Signatory (PAS). The Primary Authorized Signatory (PAS) is required to carry the documents listed in the intimation email for verification at the GSK. Additionally, the PAS must undergo photo capturing and biometric authentication at the GSK as part of the process.
If a Promoter/Partner has already been biometric verified in any State/UT during a previous registration, they will not need to visit the GSK again. However, if she/he becomes the PAS of the entity, only document verification at the GSK will be required.
- Non-Generation of Application Reference Number (ARN):
For applicants opted Aadhaar-authentication and application identified for Biometric Authentication: If any of the Promoter/Partner or PAS fails to visit the GSK or biometric authentication fails or document verification is not completed within 15 days of submitting Part B of REG-01, the ARN will not be generated.
For non-Aadhaar applicants: If photo capturing or document verification is not completed within 15 days, the ARN will not be generated.
DUE DATES – GST COMPLIANCES IN MARCH 2025 | |||
Monthly | Quarterly | Other Due Dates | |
GSTR-3B (Feb, 2025) Mar 20th, 2025 | GSTR-3B (Jan-Mar, 2025) Apr 22nd, 24th, 2025 | GSTR-5 (Feb, 2025) Mar 13th, 2025 | GSTR-5A (Feb, 2025) Mar 20th, 2025 |
GSTR-1 (Feb, 2025) Mar 11th, 2025 | GSTR-1 (Jan-Mar, 2025) Apr 13th, 2025 | GSTR-6 (Feb, 2025)
Mar 13th, 2025 | GSTR-7 (Feb, 2025)
Mar 10th, 2025 |
IFF (Optional) (Feb,2025) Mar 13th, 2025 | CMP-08 (Jan-Mar, 2025) Apr 18th, 2025 | GSTR-8 (Feb, 2025)
Mar 10th, 2025 | RFD-10 2 years from the last day of the quarter in which supply was received |
LEGAL MAXIMS
Res Judicata Pro Veritate Accipitur | It means that a judicial decision must be accepted as correct. |
Res ipsa loquitor | The thing speaks for itself. |
Rex non protest peccare | The king can do no wrong |
Salus populi est suprema lex | The welfare of the is the supreme law |
Status quo | State of things as they are now.. |
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