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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 210 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 1050 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 279 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


Authorities Must Expedite Adjudication Process: Delhi HC

May 15, 2025 1113 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 567 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 6474 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 11604 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 2712 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.

Writ Petition cannot be filed directly after issuance of tax intimation: Karnataka HC

March 17, 2025 837 Views 0 comment Print

Karnataka High Court rules writ petitions cannot challenge tax intimations issued under Section 73(5) of CGST Act before a show cause notice is issued.

IGST refund cannot be denied despite availing duty drawback: Madras HC

March 13, 2025 1701 Views 0 comment Print

Madras High Court rules IGST refund cannot be denied for exports qualifying as zero-rated supply, even when higher duty drawback rates are claimed.

Failure to Register under GST law amounts to deliberate tax evasion: Madras HC

March 10, 2025 1965 Views 0 comment Print

Madras HC rules failure to register under GST law constitutes deliberate tax evasion. Case highlights tax liability, penalties, and compliance with GST norms.

GST Refund application Deficiencies Must Be Communicated via Deficiency Memo: Bombay HC

March 5, 2025 2682 Views 0 comment Print

Bombay HC ruled that GST refund deficiencies must be communicated via Form GST RFD-03. Failure to issue it led to the refund application’s restoration with costs.

SC upholds Arrest Powers under Customs & GST Acts with Robust Safeguards

February 28, 2025 2943 Views 0 comment Print

Supreme Court upholds arrest powers under GST and Customs Acts, ensuring procedural safeguards to prevent misuse. Learn about the legal reasoning and key safeguards.

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