Use of Loose Papers and WhatsApp Chats in GST Search and Seizure Proceedings: Legal Perspective in Light of Supreme Court Judgment0 comments Tuesday, August 5, 2025Introduction In
recent times, the GST Department in Punjab has intensified its enforcement
activities by conducting frequent raids under Section 67 of the Central Goods
and Services Tax Act, 2017 (CGST Act) and the Punjab Goods and Services Tax Act,
2017 (Punjab GST Act). During such raids, it has become commonplace for the
authorities to seize loose sheets, WhatsApp chats, and digital data, and
subsequently initiate coercive action alleging unaccounted supplies of goods or
services. However,
a pertinent question arises — can loose papers and uncorroborated digital
messages be treated as conclusive evidence of undisclosed transactions under
the law? The
answer lies in the landmark decision of the Hon’ble Supreme Court in Common
Cause (A Registered Society) v. Union of India, [2017] 394 ITR 220 (SC),
wherein the apex court elaborated on the evidentiary value of such materials. Factual Background of the Supreme
Court Case In
this case, searches were conducted on the Sahara and Birla groups by
investigating agencies. Materials seized included random sheets, loose papers,
computer printouts, pen drives, and hard disks which allegedly contained
incriminating entries pointing to possible pay-offs to high-ranking public
officials.
The
Petitioners prayed for investigation against various individuals based on such
material. However, the Supreme Court refused to order any investigation and
laid down important principles that are equally applicable in the context of
tax laws such as GST. Key
Legal Principles Laid Down 1. Loose Papers Not Admissible Under
Section 34 of the Indian Evidence Act The
Court held that loose sheets of paper have no evidentiary value unless they are
shown to be part of regularly maintained books of account. As per Section 34 of
the Indian Evidence Act, entries in books of account are relevant only if they
are maintained in the regular course of business. “Loose
sheets of papers are wholly irrelevant as evidence being not admissible under
Section 34… being of no evidentiary value.” — Para 20, Common Cause Judgment This
reasoning was based on the earlier decision in C.B.I. v. V.C. Shukla (1998) 3 SCC 410, where the Court had drawn a
clear distinction between books of account and scraps of paper or personal
notes.
2. Requirement of Corroborative
Evidence Even
if entries are made in proper books of account, they cannot alone be used to
fasten liability. There must be independent corroborative evidence to support
those entries. This
aligns with the Supreme Court’s observation: “The statement made therein shall not
alone be sufficient evidence to charge any person with liability… independent
evidence is necessary as to the trustworthiness of those entries.” — V.C.
Shukla Case Thus,
merely finding a WhatsApp message or handwritten note indicating a sale or
payment cannot be taken as conclusive evidence of a supply of goods or services
under GST law. 3. Investigation Cannot Be Based on
Inadmissible Material The
Court cautioned against initiating investigations or criminal proceedings based
solely on inadmissible, unauthenticated material, such as loose papers or
unverified digital records. “There has to be some relevant and
admissible evidence and some cogent reason… supported by other circumstances.”
— Para 21, Common Cause Judgment
This
protects taxpayers from arbitrary action based on unverified, possibly
fabricated entries. 4. Loose Papers and WhatsApp Chats Not
Maintained in the Course of Business In
the GST context, WhatsApp chats or notes scribbled during day-to-day activities
may represent casual calculations, discussions, or projections, and unless they
are backed by invoices, e-way bills, ledger entries, or bank records, they
cannot be used to infer actual taxable supplies. The
Income Tax Settlement Commission, whose observations were accepted by the
Supreme Court, held in the Sahara case that: “The department has no evidence to
prove that entries in these loose papers and electronic data were kept
regularly during the course of business…” — Para 22, Common Cause Judgment ⸻ Implications for GST Raids in Punjab
and Beyond Given
the ruling of the Supreme Court, certain legal safeguards must be respected by
GST officers during search and seizure operations:
Due Diligence Before Drawing Conclusions Officers
must not treat every scribbled figure or informal communication as proof of
undisclosed supply. They must examine whether: • The
document was maintained regularly. • There
is any corroborative evidence (e.g., stock movement, cash trail, invoice,
recipient statement).
❌ No Blind Reliance on WhatsApp or
Personal Notes WhatsApp
chats, Excel files, or calculations found on devices during a raid must be
linked with actual business transactions before forming a basis for tax
liability. Protection from Arbitrary Action In
the absence of credible, corroborated evidence, initiating proceedings or
making tax demands solely based on loose documents may violate the taxpayer’s
right to fair investigation and due process under Articles 14 and 21 of the
Constitution. ⸻ Relevant Case Law • Common Cause v. Union of India (2017) 394
ITR 220 (SC) • C.B.I. v. V.C. Shukla (1998) 3 SCC 410 • State of Haryana v. Bhajan Lal 1992 Supp
(1) SCC 335 – Laid down the test for quashing FIRs filed on the basis of
legally insufficient material. ⸻ Conclusion The
Supreme Court’s verdict in Common Cause v. Union of India serves as a crucial
judicial precedent to prevent the misuse of unverified and inadmissible
material during tax enforcement actions. For
businesses in Punjab and across India, this ruling reinforces the principle
that substance must prevail over form, and truth must be established through
legally admissible and corroborated evidence — not mere conjectures or random
entries. As
GST enforcement continues to evolve, it is essential for both taxpayers and
authorities to act within the framework of law and
constitutional safeguards. Gauhati High Court Quashes GST Time Limit Extension for Lack of GST Council Recommendation0 comments Saturday, June 14, 2025In a significant ruling, the Gauhati
High Court, in the case of Mahabir Tiwari v. Union of India, has set
aside and quashed Notification No. 56/2023-Central Tax, dated December 28, 2023.
This notification, which extended the time limit for issuing orders under
Section 73(10) of the Central Goods and Services Tax (CGST) Act for the
financial years 2018-19 and 2019-20, was deemed "ultra vires" (beyond
legal power) due to the absence of a recommendation from the Goods and Services
Tax (GST) Council. The petitioner, Mahabir Tiwari,
challenged the validity of the said notification, arguing that the extension of
the limitation period for proceedings under Section 73 was invalid as it was
done without the mandatory recommendation of the GST Council and without
considering any "force majeure" conditions. The petitioner's firm had
faced a demand of Rs. 1,20,01,973 based on an order passed on August 29, 2024,
following the challenged extension. The
Core of the Legal Challenge: Section 168A and GST Council's Role The crux of the matter revolved
around Section 168A of the CGST Act, 2017, which grants the Government the
power to extend time limits in special circumstances. Crucially, this power can
only be exercised "on the recommendations of the GST Council by
notification" and specifically for "actions which cannot be completed
or complied with on account of force majeure". The petitioner contended
that there was no force majeure as required under Section 168A for the
extensions granted. The High Court observed that
Notification No. 56/2023-Central Tax, dated December 28, 2023, which extended
the limitation for financial year 2018-19 until April 30, 2024, and for
financial year 2019-20 until August 31, 2024, was issued without the
recommendation of the GST Council. Precedent
and Judicial Reasoning The court heavily relied on a
similar case, Barkataki Print and Media Services v. Union of India,
where a Coordinate Bench of the same High Court had already ruled Notification
No. 56/2023-Central Tax to be ultra vires for the very same reason – being
issued without the GST Council's recommendation. In its detailed reasoning, the
Gauhati High Court affirmed that the term "on the recommendation of the
Council" in Section 168A implies that such a recommendation is a
"sine qua non" or an essential prerequisite for the Government to
exercise its power to extend timelines. The court cited the Supreme Court's
observations in V.M. Kurian v. State of Kerala, emphasizing that the meaning of "recommendation"
must be understood in the context of the rules and their objectives, signifying
a "favourable report". The judgment further delved into the
constitutional framework of GST, particularly Articles 246A and 279A,
highlighting the unique cooperative federalism inherent in the GST regime. The
court clarified that while not all recommendations of the GST Council may be
binding, the specific wording of Section 168A makes the existence of a
recommendation a mandatory condition for exercising delegated legislative power.
The court noted that the Central Government's admission of no recommendation
from the GST Council, while still stating "on the recommendations of the
Council" in the notification, amounted to a "colourable exercise of
power". Furthermore, the court found that
the "force majeure" condition, which is a prerequisite for extensions
under Section 168A, was not considered by the GST Council before the issuance
of Notification No. 56/2023-Central Tax. Outcome
and Implications In light of these findings, the
Gauhati High Court concluded that Notification No. 56/2023-Central Tax was
indeed ultra vires the Central Act and legally unsustainable. Consequently, the
Demand-cum-Show Cause Notice dated May 30, 2024, and the subsequent
Order-in-Original dated August 29, 2024, issued against Mahabir Tiwari, were
also set aside and quashed, as they were based on an invalid extension of the
limitation period. This judgment reinforces the
critical role of the GST Council in the Indian indirect tax system,
underscoring that the Government's power to extend time limits under Section
168A is not unfettered but is contingent upon the specific recommendations of
the Council and the presence of force majeure conditions. It provides
significant relief to taxpayers affected by extensions issued without adherence
to these statutory requirements.
Goods accompanied by soft copy of invoice instead of physical copy, penalty u/s 51(7)of PVAT Act not warranted when transaction is genuine2 comments Thursday, May 5, 2022
The Hon'ble Punjab VAT Tribunal in the case of Rakesh jewellers vs State of Punjab Appeal no. 227 of 2018 dated 22.04.2022 has quashed a penalty u/s 51(7)(b) of Punjab VAT Act which was levied on the ground that goods i.e. 1 Kg Gold Bar was not accompanying the physical copy of invoice at the time of detention of goods.
The Tribunal noted that the goods were accompanied by soft of copy of invoice and the genuineness of the transaction was proved by the appellant before the inquiry officer by producing the books of accounts and also the seller concerned. The seller also confirmed the fact before the inquiry officer that the physical copy of invoice could not be issued due to printer not working, but a soft copy was given to the appellant. In view of all the facts, Tribunal concluded that no case u/s 51(7)(b) is made out and thus deleted the penalty of Rs 9 lakh approximately. The judgement can be downloaded herebelow RAKESH JEWELLERS VS STATE OF PUNJAB
Proposed amendments in GST in Budget 20213 comments Wednesday, February 3, 2021Amendment in section 7-Scope of supply: Section of 7 of the CGST Act, 2017 deals with the scope
of supply. It defines supply in an inclusive manner. It is proposed to add
clause (aa) in sub-section 1 of section 7 which runs as under: “(aa)
the activities or transactions, by a person, other than an individual, to its
members or constituents or vice versa, for cash, deferred payment or other
valuable consideration.
Explanation.––For
the purposes of this clause, it is hereby clarified that, notwithstanding
anything contained in any other law for the time being in force or any
judgment, decree or order of any Court, tribunal or authority, the person and
its members or constituents shall be deemed to be two separate persons and the
supply of 77 activities or transactions inter se shall be deemed to take place
from one such person to another;”
The
above amendment seem to have been carried out to nulify the landmark judgement
of Hon’ble Supreme Court in the case of Calcutta. Club Limited (2017) 5 SCC 356
wherein the court held that service tax need not be charged
by clubs for services to its members. The verdict was seen as also being
applicable in GST as GST has replaced service tax.
Now
after this amendment such transaction and activities will be covered by scope of
supply. It
is pertinent to mention here that along with this amendment simultaneously para
7 of Schedule II to CGST Act is also proposed to be omitted, which provided the
similar provisions which was deemed to be as supply even without consideration.
Now after the amendment the said activites are itself included in the
definition of scope of supply with a specific explanation overriding any other
law or judgement contrary to it. Amendment in section 16-Additional
condition for claiming ITC:
Section 16 of the CGST Act deals with the
conditions for claiming input tax credit by any person. An additional condition
is proposed to be added in section 16 which mandates that the invoice or debit
note on the basis of which credit is taken must be uploaded in GSTR-1 by the
supplier and the same should also have been communicated to the recipient in
terms of procedure laid down in section 37. The proposed amendment is as
follows:
“(aa)
the details of the invoice or debit note referred to in clause (a) has been
furnished by the supplier in the statement of outward supplies and such details
have been communicated to the recipient of such invoice or debit note in the
manner specified under section 37;”.
It
is pertinent to mention here that the proposed amendment seem to have been
added to provide a legal backing for Rule 36(4) of CGST Rules, 2017, which
allows only 5% ITC in excess of eligible ITC available in respect of invoices
or debit notes the details of which have been uploaded by the suppliers in
GSTR-1 u/s 37(1) of CGST Act, if that be the case can it be said Rule 36(4)
till date is ultra vires of the Act, is a question which could be subject to
judicial scrutiny.
Amendment
in section 35 and 44-No requirement of GST audit:
Section 35(5) which mandated
for audit of annual accounts by a chartered accountant or cost accountant if
turnover exceeded prescribed limit, is proposed to be omitted. Now after the
amendment there will be no need of GST audit u/s 35(5). Section 44
simultaneously has also been proposed to be amended to provide that every
registered person shall file an annual return which may include a self certified
reconciliation statement, reconciling the value of supplies declared in the
return furnished for the financial year, with the audited annual financial
statement for every financial year electronically, within such time and in such
form and in such manner as may be prescribed.
The
time period earlier prescribed for filing annual return as 31st
December every year now is also proposed to be amended within such time as may
be prescribed.
Amendment in section 50-Interest only
on tax paid through cash ledger:
Section 50 is proposed to be amended to
provide that interest on tax payable in respect of supplies made during a tax
period and declared in the return for the said period furnished after the due
date in accordance with section 39 of
the Act, i.e. after the due date of GSTR-3B, shall
be payable on that portion of the tax which is paid by debiting the electronic
cash ledger.
In
nut shel the proposed amendment provide for levy on interest only on that part
of tax which is paid from the cash
ledger, if the return GSTR-3B is filed late.
This amendment is proposed wef 01.07.2017.
Similar amendment was also carried out in the Finance Act, 2019 however it was
made applicable wef 01.09.2020. Now, the same is done with retrospective
effect.
Amendment in section 75-change in
definition of self assessed tax:
Section
75(12) which provides for the recovery of self assessed tax which remains
unpaid as per GSTR-3b i.e. return filed u/s 39, is proposed to be amended to
add an explanation which defines the word self assessment tax.
The
proposed amendment defines self assessment tax as including the tax payable in respect of
details of outward supplies furnished u/s 37 but not included in a return
furnished u/s 39.
In other words the tax liability declared
in GSTR-1 but not declared in GSTR-3b will be considered as self assessed
tax u/s 75(12) and recovery of such tax can be initiated u/s 79 of CGST Act,
2017. It is pertinent to mention here that section 79 provides various modes of
recovery of tax including attachment of immovable property etc. Amendment
in section 129, 130 and 74: Section
129 of CGST Act which deals with detention, seizure and release of goods and
conveyance in transit has been amended
to a large extent.
Unamended
Section 129(1) provides that goods in
transit detained on the ground of their transportation in contravention
of the provisions of the Act or rules shall be released either
(a) on
100% payment of tax and penalty equal to 100% of tax payable in case of taxable
goods and 2% of value of goods or 25000 which ever is less where the owner
comes forward and (b) on
deposit of applicable tax along with 50% of value of goods and in case of
exempted goods in such case on deposit of 5% of value of exempted goods or
25000 whichever is less where the owner does not come forward
It is proposed to amend the above Clauses
(a) and (b) of section 129(1) to provide that goods shall be released
(a) on penalty of 200% of tax
payable on the goods in question, where owner comes forward
and
(b)on payment of penalty @
50% of the value of goods or 200% of tax payable whichever is higher, where the
owner does not come forward. The
word applicable tax has been omitted in the proposed amendment in both the
above clauses. However the proposed amendment would not result in any relief from
the amount payable under section 129 as with deltetion of the words applicable
tax, penalty amount has been doubled. The unamended provisions give an impression of
double taxation because not only applicable tax is supposed to be paid u/s 129
but also is required to be paid in the returns filed u/s 39, since the ITC of tax
paid u/s 129 is denied u/s 17(5) to the recipient, so in order to give ITC of
the applicable tax on goods in question one has to pay applicable tax again u/s
39 in the return filed by such person. After
the amendment only penalty is payable u/s 129(1)(a) or (b), which can be
further contested in appeal. Amendment in section 74: Consequent to the amendment in section
129(1)(a) and (b) a simultaneous amendment is made in section 74 so as to make
seizure and confiscation of goods and conveyances in transit a separate proceeding
from recovery of tax. No provisional release of goods
detained u/s 129 on bond: Sub-section
2 of section 129 is proposed to be omitted which provides for application of
section 67(6) to the goods detained u/s 129. Section 67(6) provides for
provisional release of goods seized upon execution of bond and furnishing of a
security or on payment of tax, interest
and penalty payable. Now after the
amendment there will no provisional release of goods u/s 129. Proceedings u/s 129 to be completed
within 14 days: Section
129(3) is also proposed to be amended so
as to provide that notice after detention or seizure will be issued within 7
days specifying the penalty payable and thereafter an order shall be passed within a period of seven
days from the date of service of notice for payment of penalty under clasue (a)
or clause (b) of section 129(1). Sub-section
6 of section 129 is also proposed to be amended to provide that if a person transporting the goods or owner of the goods fails to pay the amount of penalty u/s 129(1) within
fifteen days from the date of receipt of
order then goods or conveyance so detained or seized shall be liable to be sold
or disposed off in the manner and within the time prescribed. The
interesting thing in the amendment is that both goods and vehicle can be sold
or disposed off to realize the penalty amount in case of non payment, However
an option is proposed to be given to the transporter to get his conveyance released
on payment of Rs. 1 Lakh or penalty u/s 129(3) which ever is less. So
the proposed amendment in section 129(6) itself provide for a procedure for realization
of penalty instead of initiating proceedings u/s 130 Amendment in section 130: Consequent to amendment in section 129,
amendment in second proviso to section 130(2) is also made to provide for that the aggregate
amount of fine in lieu of confiscation and penalty shall not be less than 100% of
the tax payable on such goods, which in the pre-amended law is the amount equal
to the penalty payable u/s 129(1). Sub-section
3 of section 130 is also proposed to be omitted which makes the owner of the
goods liable for payment of tax, penalty or other charges payable in respect of
goods or conveyance confiscated. That means after the omission of sub section 3
only fine in lieu of confiscation and penalty which shall not be less than 100%
of the tax payable, will be payable u/s 130 where the goods are confiscated. Amendment in section 107-25%
pre-deposit in appeal against order u/s
129 : Amendment in section 83: Section 83 is amended so as to provide that
that whenever proceedings under chapter XII(Assessments) Chapter XIV(Inspection
, search and seizure) or Chapter XV(demand and recovery) are initiated the
Commissioner may for the purpose of protecting interest of the Govt Revenue may
provisionaly attach any propery belonging to any taxable person or any person
specified u/s 122(1A). In the unamended section attachment could be done only
during the pendency of proceedings u/s 62,64,67,73 or 74. Amendment in section 16 of IGST Act- There
is a proposal for a major amendment in section 16 of IGST Act. Section 16(3) of
IGST Act today provides that Export of goods or services can be done in two
ways One
With payment of IGST where refund is automatically given by customs Two
without payment of IGST where refund has to be applied of unutilized Input tax
credit Now
the proposed amendment provides that export of goods or services will be done
only without payment of IGST under a bond or LUT. It
is further provided in the proposed amendment that in case of non-realisation
of sale proceeds within the time limit as specified under The Foreign exchange
Management Act, 1999, the refund obtained would be deposited within 30 days along
with interest. It
is pertinent to mention here that recently a similar Rule 96B was introduced
vide Notification No 16/2020 Dated 23.03.2020. It seems this proposed amendment
u/s 16 is also introduced to give a legal backing to the Rule 96B. It is
strange that rules are introduced before the relevant amendment under the Act. Under
the proposed amendment it is further provided that export of goods or services
with payment of IGST will be made only by those class of persons or in case of
those class of goods, which are notified by the Government on the
recommendation of the GST Council.
All the proposed amendments in the GST
will be applicable from such date as the Central Government may by notification
appoint.
ONE TIME SETTLEMENT SCHEME UNDER PUNJAB VAT ACT AND CST ACT2 comments Monday, January 25, 2021With the advent of GST and dawn of
old indirect tax regime in the form of
VAT, service tax and central excise etc, the State and Central
Governments are looking forward to bring an end to the litigation in the older
regime and in consequence thereof we are witnessing lot of dispute resolution
schemes introduced by Central and State Governments. The Punjab Government, Department of
Excise and Taxation has also introduced a one time settlement scheme for
outstanding dues under Punjab VAT Act , 2005 and CST Act, 1956(hereinafter
called as relevant Acts) on 18.01.2021 and implemented wef 15.01.2021. The
scheme aims at giving relief to the small taxpayers in the form of waiver from
interest penalties and partial waiver from tax already due in the assessments.
The various features of the scheme are as under: 1. Applicability: The scheme is applicable for all
the outstanding dues created in assessments completed till 31st
December 2020 under the Punjab VAT Act, 2005 and CST Act, 1956. One has to
apply under the scheme by 30th April 2021.
2. Who
can apply: Any
persons whose assessment has been made under the relevant Act till 31st
December 2020 is eligible to apply under the scheme. Scheme is not applicable
for those persons on whom penalty or other demand has been imposed/raised
without assessment, for example scheme is not applicable for road side penalty
u/s 51 of the Punjab VAT Act, 2005.
3.
Procedure: (a) A person seeking to apply under
the scheme has to file an application in form OTS-1.
(b) Additional statutory forms for example C, F, H , I etc if any, which could not be produced at the
time of assessment can also be submitted
along with application for further reduction in additional demand.
(c)Along with the application proof
of payment of tax determined under the scheme after waiver has also to be
submitted.
(d) Once application is submitted an
acknowledgement in form OTS-2 shall be issued.
(e) If all the tax determined and
deposited is found to be correct along with other particulars required to be
mentioned in the application, an order of settlement in form OTS-4 shall be
passed or
(f) If there is any deficiency the a
notice in OTS-3 will be issued to complete the same within 7 days.
4. Appeal
cases: The scheme
is also applicable for appeal cases i.e cases where appeal is pending before
any of the appellate authorities i.e the Deputy Excise and taxation
commissioner (Appeals) or Tribunal or High Court or Supreme court. However in
appeal cases a declaration shall be submitted that once the dues are settled
under the scheme , the applicant shall withdraw such appeal within a period of
seven days from the date of communication of order of settlement and the proof
thereof shall be submitted to the concerned officer.
5. Extent
of waiver: The
scheme provides for waiver of 100% of interest and penalty upto an additional
demand of Rs. 500000/- and additional 90% waiver from tax in case where
additional demand is upto Rs. 100000/-. There is no relief to taxpayers whose
additional demand is more than Rs. 5 lakh. It is pertinent to mention here that
additional demand is ussualy the sum total of tax interest and penalty imposed
in the assessment order.
The slab of additional demand has to
be calculated (so far CST Act is concerned ) after reduction on account of
additional statutory declaration forms.
It can be explained with the help of
an example as follows:
Now in above example although
additional demand as per assessment order is 150000/- but after submission of
additional statutory forms if the reduction in tax and interest comes to Rs.
50000/- then the slab for giving waiver under the scheme would be Rs. 100000/-
and thus there will be waiver from tax element
left after reduction @ 90% apart
from 100% waiver from interest and penalty.
In case of appeal where 25% of
additional demand is already deposited which was a pre-requisite for
entertaining an appeal on merits u/s 62(5) of Punjab VAT Act, 2005, the waiver
will be such 25% of additional demand or the amount of waiver as per scheme as
discussed above whichever is higher.
Certain
terms and conditions:
(a)Application in form OTS-1 has to
be filed saperately for every assessment year and accordingly order of
settlement shall be issued under the relevant Act.
(b) No refund shall be given in
respect of 25% deposited of additional demand in appeal cases.
(c) In appeal casee appeal has to be
withdrawn within 7 days from the communication of order of settlement otherwise
the order stands cancelled.
(d) An order of settlement shall not
be reopened in any proceedings by way of review or revision or any other
proceedings under the relevant Act.
(e) Any determined amount paid
undrer the scheme shall not be refundable.
(f) No appeals against the
settlement order shall lie before any of the appellate authorities
(g) Any tax shown as paid in the assessment
order if is later found to be actually unpaid, then the same shall be
recoverable along with applicable interest and penalty, if any, under the
relevant provisions of the Act, notwithstanding with the scheme.
Table
of waiver
The
Notification of scheme can be downloaded herebelow:
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