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Limitation Starts from DRC-07 Upload Date, Not Detailed Order: Allahabad HC

Goods and Services Tax : Limitation start from date when Impugned Order in Form DRC 07 uploaded on portal and not from date of detailed order: Allahabad Hi...

April 18, 2026 2151 Views 0 comment Print

ITC Transfer on Amalgamation Allowed Despite Different State Registrations: Gujarat HC

Goods and Services Tax : The issue was denial of ITC transfer due to different State registrations of entities. The Court ruled that no such restriction ex...

April 16, 2026 411 Views 0 comment Print

GST Interest Demand Invalid as Not Mentioned in Show Cause Notice – HC Quashes Order

Goods and Services Tax : The Court ruled that interest cannot be imposed in adjudication if it was not specified in the show cause notice. The decision rei...

April 15, 2026 516 Views 0 comment Print

Intermediary Services: New Place of Supply Rules (Effective March 30, 2026)

Goods and Services Tax : The issue involved taxation of intermediary services based on supplier location. The amendment shifts place of supply to recipient...

April 14, 2026 11670 Views 1 comment Print

Gujarat HC quashes GST proceedings over notices sent to old address despite update

Goods and Services Tax : Failure to serve notices at the updated registered address invalidates GST proceedings. The Court emphasized strict adherence to p...

April 11, 2026 300 Views 0 comment Print


Latest News


SC to Review if Supplying Crane for Services Constitutes Transfer of ‘Right to Use’

Goods and Services Tax : Explore Supreme Court's scrutiny of whether supplying cranes for services like loading, unloading, lifting, and shifting qualifies...

May 21, 2024 1488 Views 0 comment Print

SC issues Notice to to Finance Ministry on GST Return Revision Option on Portal

Goods and Services Tax : Explore the case of Pradeep Kanthed v. Union of India where the Supreme Court issues notice to the Finance Ministry regarding the ...

January 4, 2024 3867 Views 0 comment Print

SC to Decide on GST Implications of Immovable Property: Next Hearing on August 23

Goods and Services Tax : Commissioner of Central Goods And Service Tax & Ors Vs Safari Retreats Private Limited & Ors (Supreme Court of India) The ...

August 19, 2023 14991 Views 0 comment Print

GST 45th Council meeting on September 17, 2021 – Agenda

Goods and Services Tax : The 45th meeting of Goods and Services Tax Council (“GST Council”) is scheduled to be held on September 17, 2021. The Ministry...

September 3, 2021 3882 Views 0 comment Print

Karnataka HC orders for appearance through Video Conferencing for summon issued

Custom Duty, Income Tax : The Karnataka High Court in M/s Pellagic Food Ingredients Private Ltd. v. Union of India [Writ Petition No. 14737/2021[T-CUS] issu...

August 15, 2021 1143 Views 0 comment Print


Latest Judiciary


GST Deposit During Investigation Not Voluntary Due to Alleged Coercion: Bombay HC

Goods and Services Tax : The court examined whether tax paid during investigation can be treated as voluntary. It ruled that authorities must investigate c...

April 17, 2026 3417 Views 0 comment Print

Department Cannot Adjust VAT ITC Post-GST When Law Mandates Cash Refund

Goods and Services Tax : The case addressed denial of refund of VAT pre-deposit made through ITC. The Court held that Section 142(6) mandates cash refund a...

April 8, 2026 273 Views 0 comment Print

GSTR-1 vs GSTR-3B Clerical Mismatch Not ‘Self-Assessed Tax’ Without Rule 88C Process: Gauhati HC

Goods and Services Tax : Gauhati High Court rules GSTR-1 vs GSTR-3B mismatch from clerical errors cannot trigger automatic tax recovery without Rule 88C pr...

March 27, 2026 2565 Views 0 comment Print

Claiming Depreciation on Unavailed Portion Does Not Bar ITC on Balance: Kerala HC

Goods and Services Tax : India cuts excise duty on petrol and diesel to offset global oil price surge amid war. Move aims to reduce fuel costs, curb inflat...

March 27, 2026 621 Views 0 comment Print

Pre-Deposit Cannot Be Weaponised against GST Taxpayer Denied Fair Adjudication: SC

Goods and Services Tax : The issue involved inability to access documents leading to ex parte assessment. The Court granted interim relief by reducing the ...

March 26, 2026 5481 Views 0 comment Print


Latest Notifications


Notification No. 32/2015-Central Excise Dated- 4th June, 2015

Excise Duty : Notification No. 32/2015-Central Excise Dated- 4th June, 2015 Ethanol produced from molasses generated from cane crushed in the ...

June 4, 2015 4731 Views 0 comment Print

Clarification on rate of service tax on restaurant service

Service Tax : Circular No. 184/3/2015-ST Dated the 3rd June, 2015 It is further clarified that exemption from service tax still continues to ser...

June 3, 2015 37708 Views 0 comment Print

Custom Duty exemption on goods for relief of flood affected people of J&K

Custom Duty : the floods in the State of Jammu and Kashmir (the State) from whole of the duty as specified under the First Schedule and whole of...

December 11, 2014 924 Views 0 comment Print

Excise duty exemption on goods for relief of flood affected people of J&K

Excise Duty : Grants exemption from Basic Excise Duty to goods donated or purchased out of cash donations for the relief and rehabilitation of p...

December 11, 2014 1061 Views 0 comment Print

Customs – Regarding adjudication of appraising related cases

Custom Duty : New posts have been created in the rank of Commissioners of Customs in DRI and DGCEI for adjudication of cases as investigated by ...

December 11, 2014 1213 Views 0 comment Print


Central & State Board are educational institutions for conducting examinations

July 1, 2022 1035 Views 1 comment Print

Karnataka Secondary Education Examination Board is an educational institution for the limited purpose of providing services by way of conduct of examination to the students.

CESTAT reduces penalty imposed on Chairman/MD for improper accounting of finished goods under Excise Law

July 1, 2022 651 Views 0 comment Print

Explore CESTAT Ahmedabad decision in Anil Dudalal Kaneria vs C.C.E. Understand the penalty reduction from INR 5 Lacs to INR 1 Lac for failure in goods accounting. Details and implications.

GST not exempt on interest component of EMI of Credit Card loan

June 30, 2022 31740 Views 0 comment Print

HC held that interest component of Equated Monthly Instalments (EMI) of loan, through credit card services by a bank, attracts payment of GST

Pre-GST unutilized Credit of Education Cess, SHEC and KKC eligible to be refunded

June 30, 2022 6075 Views 0 comment Print

CESTAT set aside the impugned order pertaining to the rejection of refund of unutilized cenvat credit of Education Cess, SHEC and KKC

Revenue department cannot pass a demand order beyond the scope of SCN

June 29, 2022 3333 Views 0 comment Print

The CESTAT, Allahabad in the matter of M/s. T.S. Motors India Private Ltd. v. Commissioner of CGST & Central Excise, Lucknow [Service Tax Appeal No. 70377 of 2018 dated June 17, 2022] set aside the order passed by Revenue Department demanding Service tax for alleged suppression of correct value of taxable service by invoking the extended period of limitation.

GST leviable on services provided by Liaison Office to Foreign HO

June 28, 2022 2250 Views 0 comment Print

In re Dubai Chamber of Commerce and Industry-Liaison Office (GST AAAR Maharashtra) GST is leviable on services provided by the Liaison Office to the Foreign Head Office (HO)- Dubai Chamber Liaison office to pay GST on activities on behalf of DCCI UAE: AAAR The AAAR, Maharashtra in Dubai Chamber of Commerce and Industry [Order No. MAH/AAAR/AM-RM/08/2022-23 […]

No Service Tax leviable on cleaning services provided to non-commercial building or premises

June 27, 2022 4809 Views 0 comment Print

CESTAT set aside the Ex-parte order passed by the Revenue Department confirming the demand of Service tax along with interest and penalty on the cleaning services in respect of non-commercial building or premises.

Alternate remedy for appeal to be exhausted before approaching High Court

June 25, 2022 1428 Views 0 comment Print

HC held that, orders denying refund claim to the assessee for accumulated credit of Compensation Cess, where the reason of claim being time barred is absent but certain other reasons have been assigned that are sufficient to enable the assessee to know the cause for rejection of the claim for refund cannot be categorized to be non-speaking. Further, relegated the matter for avail the alternate remedy of appeal

Detention of vehicles / goods without following procedural norms is in gross contravention of statutory provisions of GST

June 24, 2022 1941 Views 0 comment Print

HC held that, detention/seizure of the vehicle and goods without issuing proper notice or detention order by the proper officer is in gross contravention of the statutory provisions.

Taxability of Reimbursement of expenses under Service tax and GST

June 23, 2022 30570 Views 0 comment Print

CESTAT held that, service tax is not payable on reimbursement of expenses as the nature of service should make no difference to the taxability of reimbursement.

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