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The issue concerns repeated extensions of limitation periods for SCNs and orders under Sections 73 and 74. The framework shows timelines were shifted through notifications, with deadlines extending up to 2025 and beyond....

The new BER-SER structure separates GST from commissions, reducing base payouts. Non-registered distributors face direct income loss as GST is no longer embedded....

Reimbursements are taxable if they form part of consideration under GST valuation rules, regardless of their label. Only limited cases meeting strict pure-agent conditions qualify for exclusion. ...

Failure to serve notices at the updated registered address invalidates GST proceedings. The Court emphasized strict adherence to proper service requirements and natural justice....

The Court clarified that uploading orders under the “Additional Notices and Orders” tab does not amount to proper service, emphasizing strict adherence to statutory communication requirements....

The issue examines challenges faced under GST 1.0. The reform introduces GST 2.0 to simplify compliance, reduce complexity, and improve ease of doing business....

Courts held that bona fide buyers cannot lose ITC due to supplier non-payment of GST. The key takeaway is protection of genuine taxpayers with proper documentation....

The authority held that oxygen supply through installed infrastructure is a composite supply of goods. The key takeaway is that principal supply determines GST classification....

While HSN mirroring works for goods, it creates classification errors in services. The key takeaway is that service classification depends on nature and context of supply....

Courts held that cash is not covered under things in GST search provisions unless it serves as evidence. The ruling restricts arbitrary seizure and reinforces that GST searches are for evidence, not recovery....