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Latest Articles


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 189 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 198 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 138 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 894 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 636 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 255 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 309 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 1047 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 276 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


Revenue cannot invoke GST Section 74 where normal Section 73 limitation expired

September 11, 2025 1941 Views 0 comment Print

The Gujarat High Court ruled that tax authorities cannot use Section 74 for extended recovery without proving fraud, if Section 73 time limits have passed.

GST Refund Cannot Be Withheld on mere presumption of malfeasance or fraud

September 11, 2025 1002 Views 0 comment Print

The Delhi High Court ruled that a GST refund approved by an appellate authority cannot be withheld solely based on the Commissioner’s opinion without an actual pending appeal.

No power to adjudicate ITC eligibility during refund proceedings: SC

September 11, 2025 10476 Views 0 comment Print

The Supreme Court affirmed that GST authorities cannot determine the eligibility of Input Tax Credit during refund proceedings, upholding a Delhi High Court ruling.

SC allows GST refund for services provided to foreign universities

September 11, 2025 3759 Views 0 comment Print

The Supreme Court affirmed that services provided by Indian entities to foreign universities for student admissions are considered “export of services” and are eligible for an IGST refund.

GST Registration Cancellation Must Be Processed Within Timeline: Delhi HC

September 10, 2025 1086 Views 0 comment Print

Delhi High Court directs GST department to process registration cancellation requests within four weeks, preventing indefinite delays for closed businesses.

ITC Cannot Be Denied If genuine Supplier’s GST Is Cancelled Later: Allahabad HC

September 10, 2025 5406 Views 0 comment Print

Allahabad High Court ruled that a buyer’s Input Tax Credit cannot be denied based on a supplier’s subsequent GST registration cancellation.

Telecom Towers Not Immovable property, ITC under GST Cannot Be Denied: SC

September 10, 2025 1779 Views 0 comment Print

Supreme Court rules telecommunication towers are movable property, allowing input tax credit (ITC) under CGST Act, dismissing revenue’s appeal against Delhi High Court’s decision.

No Provisions in GST Law for remand back by First Appellate Authority

September 10, 2025 1098 Views 0 comment Print

Allahabad High Court rules that the GST First Appellate Authority lacks the power to remand cases back to the adjudicating authority under Section 107 of the CGST Act.

Seizure Powers Under GST Limited to Goods Linked to Evasion, Not Unaccounted Valuables: SC

September 1, 2025 1263 Views 0 comment Print

Supreme Court dismisses review petition, affirming that the GST department cannot seize cash or valuables unless they are directly linked to GST violations.

Employee Accommodation via Third Party Not Taxable, ITC Allowed

September 1, 2025 3027 Views 0 comment Print

Gujarat AAR rules on GST for employee accommodation, deeming it a non-taxable perquisite. ITC is admissible, but GST applies to trainees’ accommodation.

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