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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 1722 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 396 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 492 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 11589 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 297 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 3405 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 2559 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 5472 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


GST Writ petition not maintainable unless statutory remedy to appeal exhausted

May 23, 2025 933 Views 0 comment Print

Chhattisgarh High Court rules writ petition not entertainable without exhausting statutory appeal under CGST Act Section 107.

ITC Blocking Under Rule 86A Without ‘Reasons to Believe’ and Evidence is Unsustainable: HC

May 23, 2025 1533 Views 0 comment Print

Patna High Court upheld ITC blocking under Rule 86A due to a non-existent supplier, deeming it an interim measure. The court noted the availability of a review remedy under guidelines.

Refund claim for ITC accrued before July 18, 2022 cannot be denied: SC

May 21, 2025 7668 Views 0 comment Print

Supreme Court dismisses appeal, affirming ITC refund claims for inverted duty structure prior to July 18, 2022, cannot be denied based on filing date.

Notice Comparing Assessee’s Sale Price with Market Price is invalid: Jharkhand HC

May 20, 2025 1020 Views 0 comment Print

The Jharkhand High Court quashed GST notices to Sri Ram Stone Works, ruling Section 61 of the CGST Act is for return scrutiny, not for comparing transaction values with market prices to allege undervaluation.

GST Appellate Authority Lacks Power to Condon Delay after expiry of one month beyond prescribed limitation period

May 17, 2025 807 Views 0 comment Print

Rajasthan High Court dismisses writ against assessment orders as statutory appeal was filed beyond limitation period. Appellate authority power limited.

Authorities Must Expedite Adjudication Process: Delhi HC

May 15, 2025 987 Views 0 comment Print

Delhi High Court rules authorities must conclude tax adjudication promptly. Supreme Court issues notice on challenge to this decision on delayed proceedings.

AAR & AAAR Lack Jurisdiction to Decide Taxability Under Finance Act 1994

May 14, 2025 486 Views 0 comment Print

Telangana AAAR rules it lacks jurisdiction over Service Tax under Finance Act 1994 and cannot entertain new grounds raised for the first time in appeal.

Legal Heir Not Liable for Deceased’s GST Dues Without Business Continuity: Jharkhand HC

May 13, 2025 6249 Views 0 comment Print

Jharkhand High Court rules legal heir not liable for deceased’s GST dues without proof of business continuity, especially with a fresh registration.

Clarifications on GST Amnesty Scheme Benefits Under Sec. 128A

March 29, 2025 11415 Views 0 comment Print

Detailed clarifications on GST Amnesty Scheme under Section 128A and Rule 164 of CGST Rules, covering waivers, application processes, and payment timelines.

ITC cannot be denied due to wrong address & GSTN on invoices: Delhi HC

March 26, 2025 2514 Views 0 comment Print

Delhi High Court sets aside ITC denial due to incorrect GSTN on invoices, ruling in favor of B Braun Medical India Pvt. Ltd. in a dispute with tax authorities.

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