Union Budget 2025 introduces key amendments in GST provisions, including changes in input tax credit, time of supply, and track and trace mechanisms.
Union Budget 2025-26 introduces tax reforms, revised income tax slabs, increased rebate under Section 87A, and changes in TDS/TCS rules for taxpayers.
Supreme Court upholds CESTAT’s decision, ruling no service tax is applicable on reimbursement of expenses, as no service element exists.
Uttarakhand HC stays operation of GST Notification No. 56/2023 extending timelines for adjudication, citing issues with lack of GST Council recommendation.
Bombay High Court remands case on GST levy for assignment of leasehold rights, directing department to consider Gujarat HC ruling on immovable property.
The Gurugram CJM Court deemed the arrest of Yogesh Gupta by a GST officer illegal, citing non-compliance with procedural laws under the CrPC and BNSS Act.
Kerala HC rules Section 73 CGST Act proceedings imposing interest and penalty on ITC claimed under the wrong head not maintainable due to technical error.
Bombay HC upholds SVLDR Scheme eligibility for duty quantified before June 30, 2019, despite post-deadline notice issuance in Bramhanand Kanojia case.
Madras HC condoned 285-day delay in GST appeal filing, ruling no physical copy of the order was served. Highlights differing views on Section 169 service methods.
Gujarat High Court rules GST is applicable on concession fees for duty-free shops, allowing input tax credit refunds due to zero-rated supply classification.
