Courts have held that distinct aspects of a single transaction may be taxed separately without creating constitutional conflict. The principle permits different legislatures to levy taxes on separate taxable elements of the same activity.
The ruling clarifies that unaccounted stock discovered in surveys should be assessed as tax liability under Sections 73 and 74. It holds that Section 130 confiscation proceedings are not applicable in such cases.
Taxpayers were unable to file appeals when demand orders reflected zero liability despite disputes. The advisory clarifies that rectification must be sought to enable appeals and protect statutory rights.
Explains when recovery proceedings are triggered after a confirmed tax demand. Highlights that non-payment within the prescribed period allows authorities to initiate recovery actions.
Courts have ruled that cash cannot be seized under GST as it is not classified as goods. Seizure without legal basis is considered arbitrary and unsustainable.
The issue concerns procedural requirements for filing GST appeals. The instructions mandate document submission and pre-deposit, ensuring proper compliance and avoiding defects.
The GST law permits inspection, search and seizure only when a senior officer has reasonable grounds to suspect tax evasion, ensuring safeguards for taxpayers.
The Central Excise (Amendment) Act, 2025 restores excise duty powers after the cessation of GST compensation cess. It sharply increases tobacco duties to maintain tax incidence at GST-era levels and prevent products from becoming cheaper.
GSTN has introduced auto-computation of interest and auto-population of liability breakup in GSTR-3B from January 2026. The update strengthens system-based compliance and limits manual discretion in interest reporting.
The Budget outlines a 6.8–7.2% GDP growth outlook, fiscal consolidation roadmap, and inclusive development strategy guided by three Kartavyas.
