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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 1848 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 11610 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 3408 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


CBIC Not Bound to Clarify GST Issues Raised via Representations: Delhi HC

February 10, 2025 4965 Views 0 comment Print

Delhi High Court rules that CBIC is not required to clarify GST on Battery Energy Storage Systems (BESS), directing taxpayers to rely on statutory provisions.

Recovery proceedings cannot be initiated When Appeal Filed Against Assessment Order

February 7, 2025 1800 Views 0 comment Print

Madras High Court rules that tax recovery cannot proceed while an appeal is pending against an assessment order under the Tamil Nadu GST Act, 2017.

Royalty is not a tax but a contractual payment: Chhattisgarh HC

February 6, 2025 963 Views 0 comment Print

The Chhattisgarh High Court held that royalty is not a tax but a contractual payment, dismissing a writ petition challenging a service tax demand on royalty.

Interest & penalty on ITC availment under wrong head not maintainable: Kerala HC

February 4, 2025 16407 Views 0 comment Print

Kerala High Court ruled ITC availed under CGST/SGST instead of IGST is a technical error, quashing penalties under Section 73 of CGST Act for no revenue loss.

Union Budget 2025: Analysis of Changes under Customs, Excise & Service Tax

February 2, 2025 11580 Views 0 comment Print

The Union Budget 2025 introduces changes in Customs duties, excise, and tax rates, focusing on tariff rationalization, support for domestic manufacturing, and export promotion.

Union Budget 2025: Exhaustive Analysis of Changes under GST Law

February 2, 2025 10902 Views 0 comment Print

Union Budget 2025 introduces key amendments in GST provisions, including changes in input tax credit, time of supply, and track and trace mechanisms.

Union Budget 2025: Exhaustive Analysis of Changes under Income Tax Law

February 2, 2025 6606 Views 0 comment Print

Union Budget 2025-26 introduces tax reforms, revised income tax slabs, increased rebate under Section 87A, and changes in TDS/TCS rules for taxpayers.

Uttarakhand HC Stays Notification Extending limitation for GST Adjudication

January 29, 2025 1005 Views 0 comment Print

Uttarakhand HC stays operation of GST Notification No. 56/2023 extending timelines for adjudication, citing issues with lack of GST Council recommendation.

Bombay HC Directs GST Department to Reconsider Leasehold Rights Case

January 29, 2025 2295 Views 0 comment Print

Bombay High Court remands case on GST levy for assignment of leasehold rights, directing department to consider Gujarat HC ruling on immovable property.

Gurugram CJM Court declares arrest by GST Officer as illegal

January 24, 2025 3855 Views 0 comment Print

The Gurugram CJM Court deemed the arrest of Yogesh Gupta by a GST officer illegal, citing non-compliance with procedural laws under the CrPC and BNSS Act.

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