GSTAT ruled 18% interest on GST anti-profiteering amounts applies prospectively from April 1, 2020, upholding that it cannot be imposed for profiteering prior to amendment date.
Delhi HC rules increasing product quantity or base price instead of reducing MRP after a GST rate cut violates Section 171 of the CGST Act, confirming it as profiteering.
J&K HC rules CGST/SGST officer cross-empowerment under Section 6 is automatic, enabling intelligence-based enforcement regardless of taxpayer assignment for compliance.
Andhra Pradesh High Court rules GST’s two-year limitation under Section 54 does not apply to refunds for tax mistakenly paid on exempt services, citing Article 265.
Delhi HC validates GST searches under Section 67 if ‘reason to believe’ is documented, but mandates strict privacy safeguards for electronic data and CCTV.
India introduces GST 2.0 effective Sept 22, 2025, simplifying tax slabs to 5%, 18%, and 40%, merging cess, revising exemptions, and updating rates for goods, services, and renewable energy equipment
Consolidation of Customs Notifications applicable w.e.f. November 01, 2025 On October 24, 2025, the Central Board of Indirect Taxes and Customs (CBIC) released Letter No. D.O. CBIC-190341/168/2025-TRU dated October 24, 2025, announcing a consolidation of multiple customs duty exemption notifications into a unified structure. A new master notification— Notification No. 45/2025-Customs, dated October 24, 2025 […]
Andhra Pradesh HC rules GST assessment orders without a Document Identification Number (DIN) are invalid, but remain effective and enforceable until set aside.
Madras HC rules single GST show cause notice/assessment order for multiple financial years is impermissible. Each year requires a separate notice.
Bombay High Court rules that consolidating multiple financial years into a single GST Show Cause Notice (SCN) is without jurisdiction and violates statutory limitation rules.
