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GST Order Quashed as Personal Hearing Cannot Be Waived by Selecting ‘No’: Gujarat HC

Goods and Services Tax : The Gujarat High Court examined whether a taxpayer’s selection of “No” for personal hearing could override the statutory req...

June 8, 2026 195 Views 0 comment Print

ITC Reversal Bars Tax Demand; No Interest if Adequate Credit Balance: Orissa HC

Goods and Services Tax : The Orissa High Court examined whether tax could be demanded after reversal of the disputed ITC. It held that raising a fresh dema...

June 8, 2026 216 Views 0 comment Print

GST Registration in One State Can Be Denied for Non-Compliance in Another State

Goods and Services Tax : The Rajasthan High Court examined whether GST registration could be refused due to non-filing of returns in another State. It held...

June 8, 2026 144 Views 0 comment Print

SC Stays HC Ruling on GST Portal Upload as Valid Service Under Section 169

Goods and Services Tax : The Supreme Court stayed a judgment that held mere uploading of notices and orders on the GST portal does not amount to valid comm...

June 6, 2026 897 Views 0 comment Print

SC Disposes Petition Challenging Section 16(2)(c) of GST Law

Goods and Services Tax : The Supreme Court refused to bypass the statutory GST appeal mechanism and directed the taxpayer to pursue appellate remedies. How...

June 5, 2026 639 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 1575 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 3930 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 15075 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 3909 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 1188 Views 0 comment Print


Latest Judiciary


SC’s COVID Limitation Relief Applies to GST Appeals Gujarat: HC

Goods and Services Tax : The Gujarat High Court ruled that the Supreme Court’s COVID-19 limitation exclusion must be considered while computing timelines...

June 8, 2026 258 Views 0 comment Print

Section 73 Relief Does Not Bar Section 74 Action by CGST Authorities: Delhi HC

Goods and Services Tax : The Delhi High Court held that exoneration under Section 73 does not automatically bar proceedings under Section 74 because both p...

June 6, 2026 237 Views 0 comment Print

SC to examine validity of consolidated GST SCNs spanning multiple financial years

Goods and Services Tax : The Supreme Court has agreed to consider whether a single GST show cause notice can cover multiple financial years under Section 7...

June 5, 2026 312 Views 0 comment Print

SC Examines Constitutional Validity of Section 16(2)(c) as Bona Fide Recipient Denied ITC

Goods and Services Tax : The Supreme Court took up a challenge to Section 16(2)(c) of the CGST Act where ITC was denied despite tax having been paid by the...

May 31, 2026 1053 Views 0 comment Print

SC Issues Notice as GST Premises Were Sealed Without Any Denial of Access

Goods and Services Tax : The Supreme Court prima facie observed that Section 67(4) permits sealing of premises only when access is denied. It issued notice...

May 31, 2026 282 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 4767 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 37876 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 936 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 1103 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 1246 Views 0 comment Print


Notification providing for mandatory deeming fiction for deduction towards value of land is ultra-vires the provisions of GST & Constitution

May 9, 2022 1890 Views 0 comment Print

Uncover the implications of the recent Gujarat High Court ruling on the deduction towards the value of land under GST.

CENVAT Credit cannot be denied on removal of goods from the place of removal up to customers place

May 6, 2022 645 Views 0 comment Print

CESTAT set aside the order denying the CENVAT Credit to the assessee in respect of outward Goods Transport Agent supply for period prior to April 01, 2008. Held that, the CBIC has prescribed certain conditions for allowing credit which need to be satisfied and remanded back the matter for passing a fresh order after verifying the documents to ascertain that whether the assessee has fulfilled such conditions.

Services of limited end-user licence as part of packaged software classifiable as supply of goods

May 5, 2022 3564 Views 0 comment Print

Understand the classification of packaged software as supply of goods. Learn about the AAR ruling and the implications for licensing services.

Summary SCN not fulfilling ingredients of a proper SCN violates principles of natural justice

May 4, 2022 3366 Views 0 comment Print

djudication Order is non est in the eye of law, as the same has been passed without issuance of proper Show Cause Notice (SCN) and thus, amounts to violation of principles of natural justice.

Service to AIIMS by way of Entrance examination is exempt from GST

May 2, 2022 1512 Views 0 comment Print

AAR held that no GST shall be levied on services provided to educational institution for conducting entrance examination.

Applicant is an intermediary if acts as a conduit between a Company & its customers

April 30, 2022 2169 Views 0 comment Print

AAR held that assessee providing marketing services to a foreign company and acting as a conduit between a foreign company and its Indian customers to be considered as intermediary.

HC Quashes non-speaking orders under GST in Form GST-DRC-07

April 19, 2022 5169 Views 0 comment Print

HC set aside the demand order passed in Form DRC-07 by the Revenue Department, on the grounds of non-speaking order. All the relevant aspects of the matter were not considered and were not reflected in order.

Actual Transaction value includes escalated value for GST payment

March 31, 2022 6330 Views 0 comment Print

CESTAT held that, escalated value received under a contract for service of construction of road during GST regime, shall be added to the original contract value and the actual transaction value should be considered for payment of tax.

Activities to be undertaken for GST Compliances of FY 2021-22 in March, 2022

March 28, 2022 5892 Views 0 comment Print

Ensure smooth GST compliance for FY 2021-22 with these important activities. Reconcile ITC, follow up with suppliers, and more for a seamless transition.

Assessee entitled for refund of service tax paid under erroneous advice, subject to passing test of unjust enrichment

February 17, 2022 2004 Views 0 comment Print

Commissioner of Service Tax Vs Foodworld (CESTAT Delhi) Conclusion: Asessee was entitled to Service Tax Refund under errorneous advice of of service involved in sale of food to passengers subject to passing unjust enrichment test. Held: Assessee was having STC No.AAAFF497EST001 and was mainly engaged in the business of sale of food on board the […]

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